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LIBRARY 

630.1 
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http://archive.org/details/preliminaryreporOOurba 


STATEMENT    CONCERNING   THE 


INCLOSED  DATA 


The   inclosed  data  represent   preliminary  presentations 
of   the  cost  of  production,    results  of   other  cost   studies,   and 
miscellaneous   studies  collected  by  the  Department   of   Farm 
Organization  and  Management   of  the  University   of  Illinois  for 
1927. 

The  data  from  this  research   work  have  been  presented 
in  the  form  given  here   in  order  to  give   early  dissemination 
of  the  information  to   the   cooperating   farmers  and   to   a  limited 
number  of  others  who  are  especially  interested  in  such  studies. 

The  results  shown   in  the   data  presented  here  should 
be  accepted  as   tentative.      Such  data  collected  for  only  one 
year  do  give  a  good  basis   for   drawing  many  conclusions.     The 
interpretation  of  these  data,   however,    seems  justified  on 
the  basis  of   other  studies  which  the  Department  has  conducted 
and  which  have  extended  over  a  considerable  period  of  years. 

H.   C.   M.   CASE      , 


December,    1928 


£,30,1 


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UNJV .  ILLINOIS 

imRX 


PRELIMINARY  REPORTS  ON  COST  OF  PRODUCTION  STUDIES 


Prepared  by  the  Department  of  Farm  Organization 

and  Management 


The  following  reports  are  included,  in  the  order  named: 


Page 

Complete  Costs  and  Ferra  Business  Analysis  on 

IS  farms  in  Clinton  County,  Illinois   (1927)         1 

Complete  Costs  and  Farm  Business  Analysis  on 

15  Farms  in  Champaign  and  Piatt  Counties  (1927)       ^8 

Supplemental  Summary  Report  of  the  Farm  Bureau  - 

Farm  Management  Service  for  the  years  1925 »  1926, 

and  1927>  for  farms  operated  by  tenants  in 

Livingston,  McLean,  Tazewell  and  Woodford  Counties    &6 

Dairy  Enterprise  Cost  Study  on  32  Farms  in  Stephenson, 
Ogle,  Lee,  La  Salle,  Peoria,  and  Vermilion 
Counties  (1927)  91 

Preliminary  Report  of  Results  of  Fruit  Cost  Account- 
ing in  Illinois  (1927)  lOo 

Summary  of  Farm  Survey  Records  for  117  Farms  in 

Wethersfield  Township,  Henry  County  (1927)  119 

Preliminary  Report  on  The  Combined  Harvester  in 

Illinois;  Use  and  Costs  of  Harvesting  (1927)        127 

Dairy  Enterprise  Cost  Study  (1927)  13S 


673645 


Department  of  Farm  Organization  and  Management 
College  of  Agriculture,  University  of  Illinois 
Urbana,  Illinois 


and 


Bureau  of  Agricultural  Economics,  TJ.  S.  D.  A. ,  Cooperating 


1927 
COMPLETE  COSTS  AND  FARM  BUSINESS  ANALYSIS 
On  18  Farms  In 
CLINTON  COUNTY,  ILLINOIS 


Index 


Pag 

Introduction 

1 

Farm  Business  Analysis 

Measures  of  efficiency  of  the  farm  as  a  unit 

3 

Selected  items  of  farm  expense 

5 

Find  your  farm  leaks 

7 

Milk  Costs 

Labor  and  feed  requirements 

10 

Milk  production  costs 

12 

Crop  Costs 

Corn 

ig 

Winter  wheat 

20 

Oats  threshed  from  shock 

22 

Sheaf  oats 

2U 

Soybean  hay 

25 

Corn  fodder 

26 

Corn  silage 

2g 

Alfalfa  hay 

30 

Timothy  hay 

31 

Clover  hay 

32 

Livestock 

Pork 

36 

Poultry 

no 

Bull  and  young  stock 

Farm  Power 

Horse  labor 

kk 

Tractor 

U6 

Complete  Costs  and  Farm  Business  Analysis  on  18  Farms 
in  Clinton  County,  Illinois,  1927 

By  R.  H.  Wilcox,  H.  A.  Berg  and  H.  C.  M.  Case 

Introduction 

This  report  contains  material  covering  the  second  year  of  a  farm  cost 
and  farm  "business  analysis  study  in  Clinton  County,  Illinois.   The  account- 
ing year  to  which  the  following  figures  apply  began  February  1,  1927*   This 
preliminary  report  covers  the  operations  on  18  farms.   The  area  of  the  state 
in  which  these  farms  are  located  may  "be  termed  typical  of  the  winter  wheat 
area  of  southern  Illinois,  and  as  this  county  lies  within  60  miles  of  St. 
Louis  upon  hard  roads  leading  to  the  city,  fluid  milk  is  the  principal 
source  of  livestock  income.   The  figures  in  this  report  are  given  in  detail 
for  each  of  the  18  farms,  for  1927,  together  with  summary  figures  as  averages 
of  cost  figures  on  all  farms  for  both  1926  and  1927.   While  1926  was  a  year 
of  abnormal  weather  conditions  in  this  area  of  the  state,  the  conditions 
for  1927  were  quite  normal  on  the  whole. 

The  Year  1927 

The  fall  of  1926  offered  good  opportunity  to  get  winter  wheat  in  after 
the  fly-free  day.   The  spring  of  1927  was  cool  and  wet,  preventing  early  seed- 
ing of  oats,  and  causing  the  oat  crop  to  head  out  in  the  hot  weather.   The 
growth  of  straw  in  the  oat  crop  was  good,  but  the  heads  did  not  fill.   Wheat 
developed  rapidly  all  spring,  and  prospects  were  for  a  very  heavy  yield,  but 
heavy  rains  at  the  time  of  blooming  resulted  in  many  of  the  heads  only 
partially  filling.   The  corn  crop  was  somewhat  backward  all  season,  due  to 
the  late,  wet  spring.   The  fall  also  was  very  wet.   Corn  in  the  overflow  land 
was  damaged  by  water.   The  price  received  for  milk  in  1927  averaged  throughout 
the  year  from  5  cents  to  10  cents  a  hundred  higher  than  in  1926;  this  was 
about  25  cents  a  hundred  pounds  above  the  average  price  received  by  farmers 
of  this  area  during  I92H.  The  average  farm  price  of  winter  wheat  at  harvest 
time  in  1927  was  $1.27;  this  compared  with  an  average  price  of  $1.3^  a  bushel 
at  harvest  time  in  1926,  and  $1.^7  a  bushel  in  1925.   The  average  farm  price 
for  the  feed  grains,  especially  corn,  was  somewhat  higher  than  it  was  in  1926, 
The  price  of  hay,  however,  was  lower  than  it  was  in  1926. 

Sources  of  Farm  Income 

The  principal  sources  of  cash  income  on  these  farms  were  milk  and  winter 
wheat.   Poultry  and  hogs  not  only  furnished  the  household  with  considerable 
produce,  but  were  the  next  two  important  sources  of  cash  income. 

Farm  Costs  and  Farm  Earnings 

Farm  cost  studies  show  that  very  seldom,  if  ever,  do  two  farms  have  the 
same  costs.   The  cost  of  producing  wheat  on  the  18  farms  in  this  study  varied 
from  $.87  on  the  farm  having  the  lowest  cost  to  $1.53  *"or  the-  farm  having 
the  high  wheat  cost.   This  compares  with  a  variation  of  from  $.72  to  $1.49  on 
these  same  farms  in  1926.   The  cost  of  producing  milk  was  $1.36  a  hundred 
pounds  on  the  farm  having  the  low  cost  in  the  group  to  $2.75  a  hundred  on  the 
farm  producing  milk  at  the  highest  cost.   The  variation  in  milk  costs  on  these 
same  farms  in  1926  was  from  $1.64  to  $3»09  &  hundred  pounds. 


Farm  earnings  also  show  wide  differences  even  when  conditions  of  soil, 
climate  and  markets  are  quite  similar.-'" "While  some  of  this  difference  in  earn- 
ings may  come  from  selling  at  different  times  of  the  year,  the  principal 
things  that.,  influence  the  farm -earniiigs^ include  the  yields  of  the  important 
crops,  the  kinds  of  crops  grown,  the  returns  from  feed  fed  to  livestock  and 
the  handling  of  man  and  horse  labor.   The  factors  within  the  "business  which 
affect  the  total  farm  earnings  will  also  show  considerable  variation  between 
farms  of  the  same  locality.  3y  a  study  of  the  variation  of  the  factors  that 
are  listed  in  Table  1  it  is  possible  to  determine"  which  one  affects  the  total 
farm  earnings  to  the  greatest  extent. 

In  the  table  on  the  opposite  page  the  farms  are  listed  in  order  of  the 
rate  earned  on  the  total  investment  which  is  the  best .measure  of  the  relative 
profitableness  of  the  farm  business  as  a  whole.   The  rate  earned  is  determined 
after  all  expenses  of  the  farm  business  have  been  deducted  from  the  gross  re- 
ceipts and  also  allowing  for  the  labor  of  the  operator  and  the  members  of  the 
family  at  the  rate  of  22.2  .cents  an  hour. 

The  "labor  and  management  wage"  shows  what  the  operator  would  have  for 
his  own  labor  if  he  had  to  pay  5  percent  interest  on  the  investment  after  pay- 
ing all  other  expenses.   The  value  .of  the  labor  performed  by  members  of  the 
family  other  than  the  operator  is  included  in  the  expenses. 

The  crop  acres  per  man  and  per  horse  "are  relative  indicators  of  the  effi- 
ciency of  man  labor  and  horse  labor.   The  amount  of  livestock  on  the  farm 
affects  the  number  of  acres  that  a  man  can  farm  because  the  more  livestock  there 
is  the  less  time  there  is  for  field  work.   The  only  exception  to  this  would  be 
where  the  livestock  were  used  to  pasture  off  most  of  the  crops  which  would  make 
a  very  definite  saving  of  man  labor.   If  quality  of  work,  however,  is  sacri- 
ficed to  obtain  high  crop  acres  per  man  and  per  horse,  it  will  usually  result 
in  lower  net  earnings  of  the  farm. 


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The  crop  acres  per  horse  are  ..influenced  by  a  tractor  as  well  as  by 
efficiency  of  horse  labor  used.   The  introduction  of  a  tractor  into  the  farm 
equipment  usually  reduces  the  number  of  horses  for  a  given  crop  area.   Saving 
of  man  and  horse  labor  may  be  affected  by4.  large  machines  in  good  working 
order  and  adapted  to  the  job  being  done;  a  crop  rotation  that  distributes  the 
work  over  the  growing  season  and  does  not  pile  it  up  during  any  one  period; 
having  both  horses  and  men  that  are  efficient  workers, 

Returns  for  each  100  pounds  feed  fed  will  show  differences  in  efficiency 
in  livestock- production  because  feed  is  the  principal  item  of  .expense  in  pro- 
ducing all  kinds  of  livestock. 


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gives  a  good  return  for  every  $100  worth  of  feed  that  it  gets,  it  is  not  going 
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ever, that  a  farm  not  getting  quite  so  much  out  of  its  livestock  hut  carrying 
large  amounts  of  stock  that  give  a  fairly  good  return  on  their  feed  will  have 
more  total  effect  on  the  farm  income  than  just  a  few  animals  giving  a  "big  re- 
turn.  The  thing  to  work  for  Y»rith  livestock  is  to  have  enough  animals  to  clean 
up  the  roughages  and  pasture  on  the  farm,  and  also  to  keep  the  type  of  animal 
that  makes  good  use  of  the  feed  it  eats. 

In  Clinton  County  large  quantities  of  commercial  feeds  are  fed  to  dairy 
cattle,  compared  to  other  dairy  areas  of  the  state.   It  is  important  that  good 
returns  from  this  cash  feed  he  secured  "by  the  Clinton  County  dairyman. 

G-ood  crop  yields  are  essential  for  a  good  income  from  farming.  However, 
good  yields  may  he  wasted  through  inefficient  livestock  management. 


Selected  Items  of  Expense 

Farm  expenses  have  increased  in  importance  during  the  last  five  years  he- 
cause  they  have  taken  a  greater  proportion  of  the  farm  income.   The  net  income 
on  any  farm  depends  upon  the  difference  "between  the  total  receipts  and  total 
expenses  and  it  is  therefore  necessary  for  the  expense -to  he  kept  in  proportion 
to  the  income  if  a  profit  ds-  to  he  made.-  Investments  in  "buildings,  machinery, 
and  equipment  are  high.   It  is  "becoming  necessary  for  each  farm  to  he  equipped 
with  more  and  better  machinery  and  equipment  than  every  "before. '  Added  investment 
is  justified  if  it  reduces  total  expenses,  and  takes  the  place  of  man  labor, 
or  increases  production  without  a  corresponding  increase  in  costs. 

Increasing  the  amount  of  machinery  and  equipment  makes  farming  more  com- 
plicated, which  requires  more  ability  on  the  part  of  the  operator.  Farm 
machinery  and  equipment  is  rarely  used  to  full  capacity.   The  United  States 
Department  of  Agriculture  has  estimated  that  the  average  farm  machinery  is 
used  only  k  percent  of  the  possible  working  time,  which  amounts  to  ahout  12  days 
a  year. 


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P  6 


It  is  necessary  that  each  farm  "be  properly  equipped,  but  too  much  or  ill 
adapted  equipment  increases  the  expense.   Money  once  invested  in  most  types 
of  farm  equipment  cannot  "be  recovered. 

The  costs  shown  in  the  accompanying  tahle  may  "be  lower  than  normal  for 
buildings,  fencing,  and  crop  machinery  because  there  has  been  a  minimum  of 
outlay  of  cash  for  repairs  or  renewals  during  the  past  few  years. 

The  man  lahor  rate  is  "based  upon  the  actual  cost  of  hired  lahor  on  the  IS 
farms  cooperating.  The  average  rate  was  22.2  cents  per  hour. 

G-eneral  Farm  Expense  included  all  items  of  expense  which  are  general  in 
character  and  which  cannot  definitely  "be  charged  to  any  one  account.   The 
principal  items  are  fencing  expense,  miscellaneous  tools  and  equipment  expense, 
and  lahor  used  for  work  such  as  mowing  weeds.  Any  one  of  these  items  of  ex- 
pense is  not  very  large,  "but  ?/hen  combined  they  make  up  one  of  the  major  items 
of  expense  on  productive  enterprises. 


Farm  Business  Analysis 

The  chart  on  the  opposite,  page  is  made  up. in  such  a  way  that  each  farm 
can  "be  shown  in  relation  to  the  average  of  the  IS  farms  for  each  of  the 
factors  at  the  top  of  the  columns. 

The  figures  "between  the  lines  running  across  the  page  through  the  center 
of  the  chart  represent  the  average  of  the. 18  farms.   The  figures  ahove  and 
"below  represent  a  graduated  scale  for  each  factor  which  is  used  in  locating 
the  points  where  each  farm  would  come  in  relation  to  the  average. 

3y  drawing  a  line  across  these  points  you  can  see  how  your  farm  compares 
with  the  average. 


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P   9 


Hi  Ik  Costs 


The  average  net  cost  of  producing  milk  on  the  IS  farms  in  1327,  after 
deducting  the  credit  for  manure  and  the  appreciation  in  the  dairy  herd,  was 
$1.9^-.   This  compares  with  an  average  cost  the  year  previous  of  $2.lH.   The 
lowest  cost  in  I927  was  $1.36  on  farm  20,  and  the  highest  cost  $2.76  on  farm 
13.   Feed  was  6l  percent  of  the  total  cost  of  milk  during  "both  1926  and  192J. 
Man  labor  was  the  second  largest  item  of  expense;  in  1927  it  was  20  percent 
of  the  total.-   Since  general  -farm  exp-ense  is  distributed  to  crops  and  live- 
stock, that  is  to  the  productive  enterprises  on  the  farm,  on  the  "basis  of  the 
amount  of  man  labor  used  "by  each  enterprise,  the  charge  for  general  farm  ex- 
pense against  dairy  is  relatively  high  "because  the  dairy  used  comparatively 
large  amounts  of  man  labor. 

The  average  number  of  dairy  cows  carried  by  these  Clinton  County  farms 
was  "between  10  and  11.   The  largest  dairy  herd  had  ik   head  for  twelve  months 
while  the  smallest  dairy  herd  carried  j.h   cows  on  the  farm  for  a  whole  year. 

Farms  in  this  part  of  the  state  produce  milk  in  about  the  same  volume 
every  month.   While  some  few  farmers  plan  to  increase  their  volume  of  produc- 
tion in  the  summer  and  lower  it  in  the  winter  there  will  "be  some  of  their 
neighbors  whose  plans  call  for  more  milk  in  the  winter  than  in  the  summer. 
This  variation  in  volume  of  milk  production  which  some  few  farmers  may  attempt 
to  get  is  governed  almost  entirely  "by  having  the  cows  on  the  farm  calve  at  a 
regular  time  and  not  through  changing  the  number  of  cows  in  the  herd  from  one 
season  to  another. 

The  average  size  of  all  the  farms  included  in  this  study  was  I56.6  acres, 
and  although  these  farms  carried  only  aoout  ten  cows  they  fed  more  pounds  of 
purchased  mill  feed  than  farm-grown  feed  in  1927^ 

The  pounds  of  feed  fed  a  cow  on  each  of  the  farms  is  shown  in  Table  J>. 
This  table  shows  that  1,001  pounds  of  purchased  mill  feeds  together  with  H17 
pounds  of  farm-grown  grains  and  soybeans  were  fed  a  cow  as  an  average  for  the 
IS  farms.   Corn  silage  was  fed  in  an  amount  equal  to  6,S6l  pounds  per  cow, 
with  791  pounds  of  corn  stover,  1,57^-  pounds  of  clover,  1,117  pounds  of  al- 
falfa and  U77  pounds  of  other  dry  roughage  per  coy;.   There  seemed  to  "be 
little  uniformity  in  the  methods  of  feeding.   TTIiile  all  of  the  farmers  fed 
some  commercial  feeds,  the  amounts  used  varied  a  great  deal. 

There  was  a  marked  decline  in  1927  in  the  amount  of  farm-grown  grains 
fed  to  the  cows. on' the  farms  in  this  study.   This  decline  in  the  quantity  of 
concentrated  feeding  from  an  average  of  930  pounds  of  farm-grown  grain  in 
1926  to  only  Hi 7  pounds  of  farm-grown  grains  in  1927  was  not  made  up  by  other 
kinds  of  feed  for  the  quantities  of  dry  roughage,  with  the  exception  that 
clover  hay  was  less  in  1927  than  in  1926.   There  were  about  1,000  pounds  more 
silage  fed  in  19273  however,  than  in  1926.   It  would  seem,  however,  from  the 
figures  in  Table  3-  showing. the  milk  produced  per  cow,  that  the  reduction  in 
farm  grains  fed  had  its  effect  in  reducing  the  total  quantity  of  milk  produced 
per  cow. 


7  io 

By  examining  the  feeds  used  by  the  low  cost  farms  it  is  noticeable  that 
some  of  these  farms  used  a  high  proportion  of  farm-grown  grains  while  others 
with  practically  the  same  cost  for  milk  used  little  farm-grown  grain,  but  fed 
a  high  percentage  of  purchased  mill  feeds. 

The  year  192o  being  a  year  of  relatively  short  crops  in  this  county 
resulted  in  a  relatively  short  supply  of  farm  grains  on  hand  for  feed  during 
the  early  winter  and  summer  of  1927.   The  resulting  high  prices  of  farm 
grains  for  dairy  feed  caused  a  marked  curtailment  in  the  quantities  of  these 
feeds  included  in  the  dairy  cow  ration.   Ordinarily  these  farmers  raise 
enough  farm-grown  feeds  to  make  up  a  more  substantial  portion  of  their  total 
ration.  As  wheat  is  the  most  profitable  crop,  it  is  grown  in  larger  quantities 
than  any  other  grain;  however,  during  normal  seasons  feed  grains  are  not 
crowded  out  of  the  rotation  by  wheat  to  the  extent  of  making  it  necessary  to 
buy  very  large  quantities  of  concentrated  feed  for  the  dairy.   The  kinds  and 
proportions  of  feeds  used  by  the  dairy  in  the  year  1927  are  not  typical. 

As  will  be  seen  by  examining  either  Table  3  or  Table  4,  the  production 
of  milk  per  cow  varied  in  1927  from  4,  127  pounds  on  one  farm  to  10,215 
pounds  on  the  farm  getting  the  highest  milk  production.   While  low  milk 
production  per  cow  will  make  the  cost  of  milk  run  high,  it  is  not  always 
the  rule,  of  course,  that  the  highest  producing  herd  is  the  most  profitable. 
The  farm  having  the  lowest  cost  of  milk  production  received  less  milk  per 
cow  than  the  average  of  all  IS  farms.   While  the  average  production  was 
6,763  pounds  for  all  of  the  18  farms,  farms  numbers  20,  3  and  6  each  got 
less  milk  per  cow  than  this  average,  and  still  were  among  the  low  cost 
farms . 

A  study  of  individual  farm  costs  given  in  Table  4  together  with  the 
quantities  of  feed  and  labor  shown  in  Table  3  gives,  one  a  picture  of  the  many 
factors  affecting  milk  costs. 


a  11 

LABOR  A1JP  FEED  REQUIREMENTS  PER  MILK  COW 
Table  3  -  Itemized  list  of  kinds  and  amounts  of  feed  fed  per  cow  on  IS  farms, 

Clinton  County ,  .Illinois,  1927 
(Farms  ranked  in  order  of  net  cost  per  100  pounds  of  milk  produced) 


Farm  number 

20 

10 

3 

l4 

21 

6 

5 

12 

S 

Labor  per  cow 

Man  hours 

44.7 

93.51 

60.83 

150. OS 

120.83 

80.87 

I25.6 

199.55 

IO3.26 

Horse  hours 

- 

.9^ 

.24 

8.39 

•  .98 

1.24 

2.9: 

1.05 

- 

Feed  per  cow  (lbs.)  •  ; 

Concentrates 

Farm  grains 

Corn 

184 

- 

333 

560 

8*42 

_ 

1127 

448 

154 

Oats 

....  6l 

i46 

27 

132 

3U6 

- 

92 

- 

140 

Commercial  feeds 

Bran 

63 

- 

— 

4o 

103 

413 

66 

— 

12 

Dairy  feed 

121 

1U71 

779 

652 

158 

806 

15S9 

684 

463 

Miscellaneous 

- 

- 

■- 

- 

- 

-  ' 

- 

4 

- 

Protein  feeds 

Cotton  seed  meal 

•21 

- 

310 

109 

24 

- 

- 

162 

I83 

Linseed  oil  meal 

32 

- 

- 

'- 

- 

- 

- 

6 

- 

Soybeans 

13' 

-. 

■..  -" 

- 

- 

- 

- 

- 

- 

Roughages 

- : 

Legume  hay 

Alfalfa 

13U7 

— 

4o6 

2467 

551 

29^6 

895 

884 

- 

Clover 

932  . 

1609 

171U 

543 

3154 

- 

- 

842 

1920 

Soybean 

- 

- 

- 

- 

- 

- 

192s 

105 

793 

Cowpea 

- 

■- 

- 

- 

- 

- 

132 

- 

- 

Silage 

9U00 

io4s6 

S369 

8109 

•  2805 

512 

2572 

7832 

7506 

Stover 

- 

22s 

917 

130 

1927 

698 

3197 

- 

1024 

Other  roughages 

Timothy  hay 

Oat  straw  haxel 

7^ 

396 

2S6 

- 

- 

465 

- 

137 

4SS 

Miscellaneous 

- 

- 

- 

- 

35U 

- 

- 

- 

- 

Straw  (bedding) 

2084 

13U1 

1619 

•576 

1U15 

1612 

1224 

1611 

1525 

Pasture  days 

166.7 

129.2 

170.4 

175.2 

ISU.9 

226. 

178. 

192.9 

179.6 

COST  OF  FEED  PER  COW 

$71.12 

85. 4o 

80.68 

82.50 

77.73 

S3. 79 

117.12 

75.71 

1  so. 83 

MILK  PRODUCED  PER  COW 

6307 

7921 

5952 

6788 

7307 

6711 

9534 

589^ 

5945 

NET  COST  MILK  PER 

100  LBS. 

$  1.36 

1.51 

1.6l 

1.65 

1.69 

1.82 

1.84 

1.90 

1.9U 

MJMBER  OF  COWS 

9.5 

13. S 

8.4 

9.2 

12.3 

12.9 

7.6 

9.5 

8.2 

/]A  12 


LABOR  A1TD  FEED  REQUIREMENTS  PER  MILK  COW  (Continued) 
Table   3  -   Itemized  list   of  kinds  and  amounts  of  feed  fed  per  cow  on  13  farms, 

Clinton  Count/,    Illinois,   1927 
(Farms   ranked   in  order  of  net  cost  per  100  pounds  of  milk  produced) 


u 

19 

2 

13 

1 

15 

7 

16 

13 

True  ave. 
18  farms 
1927 

True  ave 
19  farms 

1926 

109.31 

10.28 

253.7 
4.35 

l60.1 

3.8 

1U3.OI 
1.64 

94.95 
.31 

175.25 
2.0 

172.7- 

2.28 

190.5 
•  52 

116.11 
1.78 

134.3S 

2.34 

151.46 
2.19 

1187 

- 

359 

46 
92 

2U5 

S3 

9 

91 
200 

125 
4 

100 

337 
79 

686 
290 

370 

37 

6 

2S4l 

2253 
726 

2U7 

52s 
302 

25 

133 
870 

62 

6 

807 

260 
74l 

311 
439 
225 

93 
2U6 

l42 

92 

82 

28 

16 

5U1 

6l 

1 
1 

7 

101 

11 

1 

107 
13 

1333 

31U5 

1736 

31  s6 
7575 

2124 

3302 

5S77 
1387 

325 
3032 

69U5 
1027 

22U3 

233 

146 

3167 

1500 

12133 

463 

lolO 

93 

S2o0 

577 

60 
34 

119 

563 
31 

371 

1343 

4i07 
707 

1117 

1571 

252 

5 
6361 

791 

1203 
1250 

180 
16 

5762 

is  71 

222 

133 

159 

226 

80 

l46. 

- 

3^5 

- 

86 
121 

177 
*3 

116 
237 

2333 

11S5 

1151 

2301 

375 

1708 

1927 

216 

1686 

1555 

1147 

159.U 

147.1 

184.1 

187.2 

17^-9 

179.7 

169.7 

207.2 

100.6 

179.6 

177 

102.30 

145.90 

112.55 

72.  l4 

73.15 

92.95 

S9.23 

83.48 

65.86 

88.14 

95. 38 

7760 

10215 

7216 

5731 

5117 

7322 

6365 

5317 

4i27 

6763 

6897 

1.93 

1.99. 

2.01 

2.02 

2.04 

2.07 

2.46 

2.64 

2.76 

1.94 

2.l4 

5* 

11.3 

10.6 

7-3 

9.6 

12.0 

12.3 

9.7 

14.0 

10.2 

9.85 

U   13 


MILE  PRODUCT ION  COSTS 
Table  4  -  Items  of  Cost  and  Income  per  Cow  and  per  100  Pounds  of  Milk 

on  IS  f anas ,  Clinton  County,  1927 


(Farms  ranked  in  ord 

.er  of  ne 

it  cost 

per  IOC 

pounds 

of  milk 

produced) 

Farm  number 

20 

10 

3   |  A 

21 

6 

5 

12 

8 

COST  ITEMS  PER  COW 

Feed 

$  71.1S 

85.40 

so. 6s 

82.56 

77.73 

83.  SO 

117. 18 

75.71 

so.  83 

Man  labor 

10.40 

20.73 

13.4s 

30.32 

26.76 

17. 82 

27.63 

44.26 

22.79 

Eorse  labor 

— 

.10 

.02 

•97 

.11 

.11 

1.41 

.is 

Shelter 

3.94 

2.36 

.92 

I.67 

1*33 

4.01 

4.20 

3.49 

5.09 

Equipment 

5.42 

.7>+ 

3-57 

5.07 

4.95 

1.10 

2.08 

1.18 

2.58 

Vet.  and  medicine 

- 

- 

- 

.70 

.49 

.56 

I.63 

- 

- 

Depreciation 

- 

- 

.60 

- 

2.11 

11.24 

2.86 

- 

.71 

Int.  on  investmenl 

in  cows 

2.97 

3.91 

2.53 

4.27 

3.27 

4.14 

4.28 

3.46 

4.57 

G-en'l.  farm  expens 

;e  7.72 

14.71 

4.  so 

22.10 

11.42 

7.32 

15.36 

9.59 

8.62 

Miscellaneous 

.5* 

1.12 

.S3 

1.22 

.70 

.81 

1.32 

.44 

1.05 

TOTAL  COST 

$102.17 

129.07 

107.43 

148.82 

129. 47 

130.91 

177.95 

138.25h_26.24 

dtcome  per  cow 

Milk 

$115.34 

166.63 

127.05 

144.73 

153.23 

129.96 

199. 04 

90.47 

116.93 

Manure 

9.22 

9.01 

11.6s 

9.34 

6.26 

IS. 97 

2.89 

6.H3 

11.18 

Appreciation 

7.07 

•35 

- 

27.77 

~ 

- 

- 

20.04 

— 

TOTAL  INCOME 

$131.63 

175.99 

132.73 

181.84 

l60.09 

148.93 

201.93 

116. 94 

128.11 

NET  PROFIT  PER  COW 

$  29.U6 

46.92 

31.30 

33.02 

30.62 

18.02 

23.9S 

-21.31 

1.87 

MILK  PRODUCED  PER 

COW  (Lbs.) 

6307 

7921 

595s 

678S 

7307 

6711 

9534 

5894 

5945 

COST  ITEMS  PER  100 

POUNDS  MILK 

Feed 

$  1.13 

1.08 

1.35 

1.22 

1.06 

1.25 

1.23 

1.28 

1.36 

Man  labor 

.16 

.26 

.23 

.45 

•37 

.26 

.29 

.75 

.33 

Eorse  labor 

- 

- 

- 

.01 

— 

- 

.01 

- 

— 

Shelter 

.06 

.03 

.01 

.02 

.02 

.06 

.05 

.06 

.OS 

Equipment 

.09 

.01 

.06 

.07 

.07 

.02 

.02 

.02 

.04 

Vet.  and  medicine 

- 

- 

- 

.01 

— 

.01 

.02 

- 

— 

Depreciation 

- 

- 

.02 

- 

.03 

.17 

.03 

~ 

.01 

Int.  on  investmenl 

in  cows 

.05 

•  .05 

.04 

.06 

.05 

.06 

.05 

.06 

.08 

G-en'l.  farm  expent 

;e   .12 

.19 

.OS 

•33 

.lb 

.11 

.16 

.16 

•15 

Miscellaneous 

.01 

.01 

.01 

.02 

.01 

.01 

.01 

.01 

.02 

TOTAL  COST 

$  1.62 

1.63 

1.S0 

2.19 

1.77 

1.95 

1.S7 

2.34 

2.12 

INCOME  PER  100 

POUNDS  MILK 

Milk 

$  1.S3 

2.10 

2.13 

2.13 

2.10 

1.94 

2.09 

1.53 

1.97 

Manure 

.15 

.12 

.20 

.14 

.09 

.13 

.03 

.11 

.19 

Appreciation 

.11 

- 

- 

.41 

- 

- 

- 

.34 

TOTAL  INCOME 

$  2.09 

2.22 

2.33 

2.68 

2.19 

2.07 

2.12 

1.98 

2.16 

NET  PROFIT  PER 

100  POUNDS 

$   .47 

.59 

•53 

.49 

.42 

.12 

.25 

.36 

.04 

NET  COST  PER 

100  POUNDS 

$  1 .  36 

1.51 

1.6l 

I.65 

I.69 

1.82 

1.84 

1.90 

1.94 

MILK  PRODUCTION  COSTS  (Continued) 
Ta"ble  4  -   Items  of  Cost  and  Income  per  Cow  and  per  100  Pounds  of  Milk 

on  IS  farms,  Clinton  County,  1927 


y>  ia 


(?arms  rani 

:ed  in 

Drder  oi 

net  cost  per 

100  rounds  of  milk  -produced) 

I 

1 

True  ave. 

True  ave. 

4 

19 

2 

18 

1 

15 

7 

•16 

13 

18  farms 
1927 

19  farms 
1926 

102.30 

1U5.90 

112.55 

72.14 

73.15 

92.95 

89.23 

83.48 

65.86 

88.14 

95.88 

30.29 

56.29 

31.78 

31.39 

21.26 

38.78 

39-12 

39.16 

25.53 

29.47 

37:S 

1.51 

to 

•37 

.12 

.04 

.17 

.20 

.07 

.20 

.28 

3.32 

1.S5 

1.50 

3-72 

4.55 

1.93 

1.92 

1.51 

2.52 

2.67 

2.60 

.09 

2.11 

.60 

.3^ 

.95 

1.77 

2.98 

•55 

.4i 

2.03 

1.38 

.51 

.10 

- 

-  ■ 

.62 

•38 

1.3^ 

•13 

- 

•35 

.36 

6.94 

- 

— 

.96 

- 

4.22 

18.44 

6.9H 

3.4o 

2.1-9 

3.01 

4.32 

3.56 

4.47 

3.90 

4.63 

4.42 

3.20 

2.52 

3.82 

3.82 

12.35 

16.01 

5.77 

10.18 

10.97 

14.69 

16.82 

21.81 

11.00 

12.3s 

12.43 

.26 

3.31 

2.lU 

-37 

.38 

2.19 

.96 

-97 

.66 

1.12 

1.27 

160.5s 

230.79 

158.27 

123.69 

115.82 

l6l.71 

175.^3 

150. 88 

115.64 

143.66 

158.10 

L06.S3 

219.62 

153.^3 

104.77 

98.56 

157.89 

132. 86 

114.32 

85.16 

137.61 

135.32 

6.91 

3.7S 

9.79 

7.79 

6.31 

10.42 

6.22 

S.87 

1.89 

7.83 

8. 69 

- 

IS.  Ho 

3.20 

- 

5.15 

- 

— 

I.85 

.  - 

4.51 

I.56 

L73.71+ 

246.80 

166.42 

112.56 

110.02 

168.31 

139. 08 

125.06 

87-05 

149.95 

1^5.57 

13.16 

16.01 

8.15 

-11.13 

-5.  so 

6.60 

-36.35 

-25.82 

-28.59 

6.28 

-12.53 

7760 

10215 

7216 

5731 

5117 

7322 

6865 

5317 

4i27 

6763 

6897 

1.32 

1.^3 

1.56 

1.26 

1.^3 

1.27 

1.30 

1.57 

1.59 

X:S 

1-39 

•39 

•  55 

.44 

•  55 

.42 

.53 

•57 

.73 

.62 

-55 

.02 

_. 

.01 

_ 

— 

— 

— 

— 

— 

— 

.01 

,0U 

.02 

.02 

.06 

.09 

.03 

.03 

.03 

.06 

.04 

.04 

- 

.02 

.01 

.01 

.02 

.02 

.04 

.01 

.01 

.03 

.02 

.01 

— 

- 

- 

.01 

.01 

.02 

.01 

- 

.01 

— 

.09 

- 

- 

.01 

- 

.06 

.27 

- 

..17 

.05 

.03 

.04 

.05 

♦  05 

.08 

•07 

.06 

.06 

.06 

.06 

.06 

.05 

.16 

.16 

.08 

.17 

.21 

.20 

.25 

.4i 

.27 

.18 

.IS 

- 

.03 

.03 

.01 

.01 

.03 

.01 

.02 

.02 

.02 

.02 

2.07 

2.26 

2.20 

2.15 

2.26 

2.21 

2.55 

2.84 

2.  SO 

2.12 

2.29 

2.15 

2.15 

2.13 

1.83 

1.93 

2.16 

1-93 

2.15 

2.06 

2.03 

1.96 

.09 

.09 

.13 

.13 

.12 

.14 

.09 

.17 

.05 

.12 

.13 

- 

.18 

.05 

- 

.10 

- 

- 

.03 

- 

.06 

.02 

2.24 

2.42 

2.31 

1.96 

2.15 

2.30 

2.02 

2.35 

2.11 

2.21 

2.11 

.17 

.16 

.11 

-.19 

-.11 

.09 

-•53 

-to 

-69 

.09 

-.18 

1.98 

1.99 

2.01 

2.02 

2.04 

2.07 

2.46 

1 

2.64 

2.75 

1.9^ 

2.14 

1 

iM    15 


Crop  Cos^ts-  ■ 


Costs  of  production  are  shown  in  this  report  on  seven  crops  from  the 
records  on  IS  farms  in  1927  and  the  average  cost  figures  on  each  of  these  crops 
for  I926.   The  relative  importance  of  each  of  these,  seven  crops  is  indic-ated  by 
the  percentage  which  each  occupied  of  the  total  crop  land  in  1927 •   The  average 
cost  per  bushel  or  ton  and  the  variation  in  cost  are  given  in  the  following 
table: 


Crop 

Percent 
.of   . 

crop  land 

Average  net 

cost  per 

bushel  cr  ton 

Variation 

in  Cost 

High 

Low 

Corn 

25.6  ' 

$   .7^ 

$1.6l 

$  .50 

Winter  wheat 

H2*3 

1.07 

1-53 

.87 

Oats 

lU.2 

.SS 

2.27 

M 

Soybeans  (threshed) 

*3 

Not  averaged 

— 

Clover 

7.8 

10.57 

■19*  te 

16..  14 

5.32 

Alfalfa 

u.u 

8.88 

6.59 

T  imo  thy 

1.5 

7.^3 

II.56 

u.91 

Soybean  hay 

l.H- 

15.86 

19.13 

12.51 

Sweet  clover 

2.5 

Pasture 

— 

— — 

It  is  apparent  that • there  is  a  wide  variation  in. the  cost  of  producing 
crops  on  farms  in  the  same  locality  with  similar  soil  and  weather  conditions. 

These  variations  in  costs  between  farms  during  the  same  year  are  due  mostly 
to  factors  that  are  under  the  control  of  the  individual  farmers.   These  factors 
are: 

1.  Those  affecting  yield  which  include  crop  rotation,  care 
of  soil,  selection  of  the  seed  as  to  variety  and  grade, 
control  of  disease,  and  cultural  practices. 

2.  Those  affecting  cost  of  operation  which  include  the 
efficient  use  of  man  labor,  horse  labor  and  machinery 
and  equipment. 

A  study  of  these  variations  in  cost  is  the  basis  for  determining  differences 
in  methods  and  practices  of  management  which  contribute  to  the  success  or  failure 
of  the  farm  business. 


.  The  weather  is  the  most  important  factor  causing  variation  in  crop  yields 
from  year  to  year  and  it  is  the  most  uncontrollable  of  all  factors.  However, 
it  is  possible  by  good  farm  practices  to  counteract  to  some  extent  the  effect 
of  adverse  weather  and  to  make  the  best  use  of  good  weather.   For  example,  a 
crop  on  land  that  is  in  a  high  state  of  fertility,  well  drained  and  well  culti- 
vated, will  withstand  either  drought  or  wet  weather  better  than  a  crop  on  poor 
soil,  poorly  drained. 


n  16 


Corn 


Corn  was  grown  on  25.6  percent  of  the  total  crop  acreage  on  these  farms  in 
1927.   This  was  a  reduction  of  H.6  percent  below  what  it  was  in  1926.  All  of 
the  farms,  "but  one,  produced  corn  on  "bottom  land,  rented  or  owned,  "but  at  some 
distance  from  the  home  place.   In  addition  to  the  corn  on  the  bottom  land, 
practically  all  of  the  farms  had  corn  on  the  upland  prairie  soils. 

The  average  cost  per  bushel  of  all  of  the  corn  produced  on  the  18  farms 
was  $.7^+  in  1927  compared  to  a  cost  of  $1.09  in  1926.   In  1926  the  average 
yield  per  acre  on  17  of  the  farms  that  year  that  husked  corn  was  17.^  bushels. 
In  1927  the  yield  per  acre  was  3^-3  bushels.   The  dry  1926  growing  season 
was  unusually  hard  on  upland  corn,  while  early  summer  rains  thinned  out  much 
of  bottom  land  stand  of  corn.   The  1927  season  was  a  "normal"  to  "good" 
corn  season;  most  of  the  bottom  corn  came  through  the  year  with  little  flood 
damage,  while  the  upland  corn  did  well.   In  1927  the  cost  of  growing  an  acre 
of  corn  husked  in  the  field  was  $23.18  compared  with  $19.89  in  the  year 
previous.   The  cost  in  1927  varied  from  a  cost  per  acre  of  from  $12.95  upon 
one  farm  to  $28.^3  on  the  farm  having  the  highest  cost  per  acre.   The  cost 
of  producing  a  bushel  of  corn  in  1927  varied  from  50  cents  to  $1.6l.   The  two 
factors  which  influenced  this  cost  were  the  yield  and  the  operating  cost. 
Farm  #12,  with  the  lowest  cost  per  bushel,  had  both  a  high  yield  and  a  low 
total  operating  cost.   The  combination  of  the  high  yield  per  acre  and  a 
relatively  low  operating  cost  gave  this. farm  the  lowest  cost  per  bushel. 

The  operating  costs  on  corn  in  Table  5  have  been  separated  into  growing 
and  harvesting,  because  there  was  a  choice  of  method  of  harvesting.   Corn  is 
husked  from  the  shock  and  from  the  standing  stalk  in  this  section  of  the  state. 
The  cost  of  corn  that  is  husked  in  the  field  therefore  includes  the  corn  that 
was  husked  from  the  shock  as  well  as  that  husked  from  the  standing  stalk. 
The  other  principal  method  of  harvesting  corn  in  Clinton  County  is  that  of 
cutting  it  for  silage.  Practically  none  of  the  corn  is  fed  off  in  the  field 
to  cattle  or  hogs. 

Winter  Wheat 

Winter  wheat  was  grown  on  all  of  the  farms  included  in  the  cost  study. 
It  covered  U2.3  percent  of  all  the  cultivated  land  on  the  farms.   In  1926  on 
these  same  farms  wheat  was  harvested  from  only  27.8  percent  of  the  cultivated 
area;  this  marked  reduction  in  acreage  in  1926  was  due  to  the  wet  fall  of 
1925  which  v/as  so  wet  that  crops  were  not  harvested  nor  winter  wheat  sown  in 
normal  manner.   The  average  cost  per  acre  of  growing  winter  wheat  harvested 
on  the  18  farms  in  1927  was  $18.32.   This  compares  with  a  cost  of  $20.05  in 
1926.   The  1926  wheat  out-yielded  the  1927  crop;  the  yields  being  19.9  bushels 
and  I5.6  bushels  respectively. 

The  net  cost  per  bushel  of  wheat  varied,  in  1927  on  the  18  farms,  from 
87  cents  on  the  low  cost  farm  to  $1.53  °-n  tne  farms  having  highest  costs.   The 
net  return  per  acre  in  1927  varied  from  a  profit  $9.6U  to  a  loss  of  $2.65. 
The  average  net  return  per  acre  in  1927  was  $3«05  compared  to  $7.^8  in  1926* 
Wheat  was  the  only  grain  crop  in  1927  showing  profit  on  the  average  of  all 
farms  in  this  study. 


n  17 

•  :•.  ,0a ts 

Sixteen'  of  the.  1.8  farms  "under  .study  produced  pats  that  were  threshed.  The 
average-  cost  of  producing  threshed  oats  in.  1927  wa-s  $.88  a  bushel..  ■  The  average 
value  of  this-,  .pats  at  the  time  of  threshing  was  $-50-  a  "bushel,  •  resulting  in  an 
average  loss  over  the  l6  farms  of  $6.83.  an- acre.   The  cost  per  acre  the  year 
previous  .(1926)  was  $.69  a  "bushel  and  the  price  $.^-2,  resulting  in  a  loss  that 
year  of  $*+.86.   The  lowest  cost  in  1927  >  on  farm  #12,  was  $.^3  a  "bushel  and  the 
highest  cost,  on  farm  #13 ,  was.  $2.27..  •  It- is.  needless  to  say  that  the  crop  on 
farm  #13  was  a  failure,  and  it  was  only  harvested  to  insure  some  horse  feed  for 
the  coming  winter.  --  •_ 

Eight  farms  produced  oats  to  feed  as  haxel  (oats  and  straw  chopped  up  from 
the  "bundle)  and  as  sheaf  oats.   The  cost  necessary  in  producing  sheaf  oats, 
which  was  fed  either  as  haxel  or  in  the  sheaf,  is  shown  in  Table  8.   The 
average  cost  of  producing  an  acre.  of.  this  feed  in  1 927  was  $17.32-  compared  with 
a  cost  of  $15.89  in  192b.   This  $1.7. 3^  an  acre  for  the  production  of  sheaf  oats 
in  1927-  compared  with  the  cost  of  $17.36  'f°r-  oats  threshed  from  the  shock.   The 
average  cost  of  growing  a  "bushel  of  grain  in  sheaf. oats,  however,  was  $.99:  com- 
pared with  an  average  cost  of.  $.8'8. for  oats  threshed  from  the  shock.   The 
principal  factor  causing  this  difference  in  1927?  as  in  1926,  lies  in  the  dif- 
ference in  yield  of  grain  per  acre.   It  is-  the  general  practice  to  trhesh  out  the 
better  fields,  and  leave  the  poorer  fields  in  the  sheaf,  to  use  either  for  haxel 
or  to  feed  directly  from  the  sheaf. 

The  latej  :  cold  spring  made  the  pat  crop  late  enough  to  "be  materially 
damaged  "by  hot  weather  during  the  season  when  the  crop  was  filling  out.   There 
was  an  average  loss  of  $6.83  for  oats  that  was  threshed,  and  a  loss  of  $7.25 
for  each  acre  that  produced  sheaf  oats.   Tables  7  and  8  also  carry  the  cost  and 
income  figures  on  oats-  for  1926.  During  both  of  these  years  the  seasons  were 
not  favorable  for  the  production  of,  oats,  and  as  a  result  these  figures  probably 
do  not  show  what  oats  can  do  under  normal  conditions. 

Soybeans 

Only  one  farm  among  the  18  produced  soybeans  for  seed  or  grain.   The  year 
.previous  (1926)  -5  °t   these  farms  had  produced  soybeans  with  an  average  of  9*7 
acres  per  farm.   Soybeans  are  not. yet  one  of  the  principal  crops  in  this  sec- 
tion, and  the  average  cost  per  bushel,  as  indicated  by  the  1926  figures,  is 
really  high  compared  with  more : favorable  sections  of  the  state. 

Soybeans  and  corn  have  similar  requirements  of  labor,  -power  and  machinery 
for  ground  preparation.  The  total  costs  per  acre  of  corn  and  soybeans  pro- 
duced for  seed  are  approximately  equal. 

Soybean  Hay 

Soybean  hay  was  grown  on  only  6  farms,  with  an  average  acreage  of  5*1  acres 
per  farm.   The  average  production  of  soybean  hay  per  acre  was  1.2  tons  in  1927» 
This  was  a  material  increase  in  yield  over  that  of  1926,  when  the  average  yield 
on  9  farms  was  only  three-fourths  of  a  ton  per  acre.  .  The  average  cost  of  produc- 
ing an  acre  of  soybean  hay  in  1927  was  $19.36*   The  relatively  low  yield  of  hay 
on  this  land  made  the  cost  per  ton  of  soybean  hay  $15.86.   It  will  be  noticed  by 
comparing  the  cost  per  ton  of  soybean  hay  in  Table  11  with  the  cost  per  ton  of 
alfalfa  hay  in  Table  12  that  all  of  the  alfalfa  hay  excepting  that  grown  on  farm 
13  was  grown  at  less  cost  per  ton  than  any  of  the  soybean  hay.   It  is  important 
to  notice,  also,  that  the  cost  of  producing  a  ton  ox  soybean  hay  the  year  previous 
was  almost  twice  that  of  the  year  ±927 .   In  1926  the  average  net  cost  per  ton  of 
sovbean  hav  was  &^0.^-.   In  1927  the  cost  was  $15.86  per  ton. 


11  is 

Alfalfa  Hay 

Eight  farms  produced  alfalfa  hay  in  1927.   The  average  acreage  of  alfalfa 
hay  on  each  of  these  farms  was  11-37  acres,  compared  with  an  average  acreage  of 
7.01  acres  per  farm  in  1926.  As  the  yield  of  alfalfa  hay  was  somewhat  higher 
in  1927  than  in  1326,  the  fiost  per  ten  of  producing  this  alfalfa  was  somewhat 
lower.   The  average  cost  of  producing  a  ton  of  alfalfa  hay  in  1927  was  $3.38. 
This  compares  with  an  average  of  $9.^-1  a  ton  for  the  year  1926.   The  range  in 
cost  of  a  ton  of  alfalfa  from  farm  to  farm  was  very  much  closer  in  1927  than 
it  was  in  1926.   In  1926  the  cost  per  ton  ranged  from  $^.98  on  the  farm  having 
the  low  cost  to  $2b. U2  on  the  farm  having  the  high  cost.   In  the  next  year 
(1927)  the  cost  per  ton  ranged  from  $6.59  on  the  farm  with  the  low  cost  to 
$l6.0U  on  the  farm  with  the  high  cost. 

The  acreage  of  alfalfa  is  gradually  increasing  in  this  section  of  the  state. 
Undoubtedly,  one  reason  for  this  is  the  substantial  profit  shown  by  alfalfa, 
compared  with  other  crops  grown.   During  the  two  crop  years,  1926  and  1927? 
alfalfa  hay  was  the  most  profitable  field  crop  grown  upon  the  farms  included  in 
this  study. 

Clover  Kay 

Eleven  farms  produced  clover  hay  in  1927?  with  an  average  acreage  of  lH.96 
per  farm.   The  yield  of  clover  per  .acre  in  1927  was  very  considerably  larger 
than  in  1926.  This  increase  in  yield  resulted  in  a  very  substantial  decrease 
in  the  cost  of  producing  a  ton  of  clover  hay  between  the  two  years.  The  aver- 
age cost  of  producing  a  ton  of  clover  hay  in  1927  was  $10.57?  with  an  average 
yield  of  1.19  tons  an  acre.  .  In  1-26  the  average  yield  of  clover  was  only  one- 
half  of  a  ton  an  acre,  resulting  in  a  cost  of  $20.^5  a  ton.  Although  the  yield 
of  clover  hay  in  1927  was  more  than  double  that  of  1926,  the  cost  of  growing 
an  acre  of  clover  hay  in  1927  was  only  $1.33  greater  than  the  year  previous. 
The  market  value  of  the  hay  grown  per  acre  in  1927?  however,  was  practically 
twice  the  value  of  the  clover  hay  produced  per  acre  in  1926.   This  resulted  in 
clover  hay  showing  a  prof it. of  $7«36  an  acre  in  1927?  compared  with  a  loss  of 
6  cents  an  acre  the  year  previous. 

Timothy  'day 

Timothy  hay  was  raised  on  9  °f  the  IS  farms,  in  1927-   The  average  acreage 
grown  by  these  farms- was  3*52?  and  the  average  yield  of  timothy  hay  an  acre 
was  1.52  tons;  this  compares  with  an  average  a,cre  yield  for  alfalfa  of  1.23  an(i 
for  clover  hay  of  1.19.  Timothy  hay  cost  $7*^3  a  ton,  which  was  the  lowest 
cost  per  ton  of  any  of  the  hays  raised  by  the  farmers  included  in  this  study. 
In  the  year  1926  the  average  cost  of  growing  a  ton  of  timothy  hay  was  $10.79? 
and  during  that  year  alfalfa  was  the  only  hay  produced  at  less  cost  a  ton  than 
timothy  hay.   Timothy  hay  has  an  advantage  over  the  other  hays  in  the  total 
cost  per  acre.   In  1927  this  total  cost  per  acre  for  timothy  hay  was  $11.25,  and 
in  1926  it  was  $10.96.   During  both  of  these  years  this  was  the  lowest  total 
cost  an  acre  for  any   of  the  hays  most  commonly  grown  in  the  area.   As  a  result 
of  its  low  cost  and  relatively  high  market  value,  timothy  hay  showed  a  profit 
during  both  years  of  the  study.   In  1927  timothy  hay  showed  a  profit  of  $lo.03 
an  acre,  compared  with  $11.38  an  acre  in  1926. 


W    19 


CORN  (Husked  in  the  field) 
Table  5  -  Costs  of  production  (acre  "basis)  on  17  farms  (88.67  acres) 

Clinton  County,  Illinois,  I927 

(Farms  ranked  in  order  of  net  cost  per  bushel) 


Farm  number 

12 

16 

15 

21 

10 

13 

lH 

1 
6 

1 

3 

8 

Acres  in  corn 

10.  Hi 

31.00 

1H.89 

9-02 

15. H5 

16.62 

15.26 

20.37 

13.53 

18.66 

Yield  per  acre   (bu. ) 

H7.55 

H6.71 

Ho.  63 

3H.92 

H3.62 

27.02 

27.52 

29.70 

30.59 

31.62 

Labor  per  acre 

Man  hours 

20.87 

2H.71 

31.87 

25.00 

27.00 

21. 2H 

16.  H6 

31.52 

37.6"0 

27.62 

■  Horse  hours 

Ho.  25 

32.96' 

29.95 

HH.5H 

H5.IO 

37- 5H 

39.53 

62. 8H 

76.27 

56.86 

Tractor  hours 

- 

1.02 

2.52 

- 

- 

»96 

•  33 

- 

.59 

- 

COST   ITEMS 

Growing  costs 

Man  labor 

$  3.00 

1.83 

3.86 

2.69 

*.13 

2.79 

2.33 

H.5H 

5.5S 

3.79 

Horse  labor 

3.19 

3.29 

1.59 

3.76 

3-73 

2.81 

H.18!   H.02 

7.  k£ 

H.Hi 

Tractor  labor 

- 

1.85 

1.60 

- 

— 

iM 

.18 

- 

.51 

— 

Machinery 

1.5H 

1.77 

1.69 

1.21 

1.28 

.9H 

1.09 

.85 

2.06 

1.56 

Seed 

.18 

.15 

.28 

.22 

.Hi 

.17 

.12 

.13 

.17 

.11 

Manure 

H.70 

3.9S 

2.99 

2.99 

5. Hi 

.9H 

1-53 

1.73 

1.57 

H.62 

Limestone 

1.55 

1.25 

l.Hl 

.10 

.25 

.6H 

•  3S 

.69 

•  35 

.SH 

Phosphate 

- 

- 

- 

1.17 

— 

- 

- 

- 

- 

- 

G-en'l.   farm  expense 

1.00 

2.83 

2.66 

2.01 

3.9H 

2.01 

2.H3 

2.86 

2.97 

2.3H 

Miscellaneous 

— 

•  — 

.17 

- 

— 

.07 

.13 

.07 

.05 

- 

Total  growing  costs 

$1-5.15 

16.95 

16.25 

lH.15 

19. 80 

11.80 

12.37 

1H.89 

16.92 

17.67 

Harvesting  costs 

Man  labor 

$  1.63 

3.25 

3.16 

2.87 

1.87 

1.88 

1.00 

2. Ho 

2.7H 

2.30 

Horse  labor 

1.30 

1.8H 

•  98 

1.31 

1.08 

I.36 

.98 

1.6H 

1.17 

1.80 

Total  harvesting  cost 

$  2.93 

5.09 

H.lH 

H.1S 

2.95 

3.2H 

1.98 

H.oH 

3.91 

Huo 

Total  growing  and 

harvesting  cost 

$18.08 

22. OH 

20.39 

18. 33 

22.75 

15. oH 

1H.35 

18.93 

20.83 

21.77 

Taxes 

.6H 

•  59 

.65 

.52 

.69 

.50 

.81 

•  3H 

.52 

Interest   on  land 

5.00 

3.50 

5.00 

H.30 

H.99 

3.68 

3.50 

2.77 

?*3? 

3.90 

TOTAL  COST 

$23.72 

26.13 

26.  OH 

23.15 

28.  H3 

19.22 

18.66 

22.  OH 

2H.7H 

26.30 

INCOME 

Grain 

$33.28 

35.03 

28.  HH 

20.96 

28.13 

15.65 

13.53 

19.31 

17. SH 

20.  Ho 

Houghage 

- 

.19 

•53 

- 

_ 

.36 

- 

- 

- 

- 

Pasture 

— 

— 

2.09 

1.H6 

1.21 

1.21 

.10 

1.77 

- 

.06 

TOTAL   INCOME 

$33-28 

35.22 

31.06 

22.  H2 

29.3^ 

17.22 

13.63 

21.08 

17. 9H 

20.  H6 

NET  PROFIT  PER  ACRE 

$  9.56 

9.09 

5.02 

-73 

.91 

-2.00 

-5.03 

-.96 

-6.80 

~5.gH 

NET  COST  PER  BUSHEL 

$   .50 

.56 

.52 

.62 

.62 

•    .65 

.67 

.68 

.81 

.23 

CORN  (Husked  in  the  field)  (Continued) 
Table  5  -  Costs  of  production  (acre  "basis)  on  17  farms  (S3. 67  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  "bushel) 


#  20 


— 1 

■ 

Ave.    of 

Ave.    0^ 

Farm  number 

5 

20 

2 

13 

k 

7 

19 

17  farms 
1927 

17  fan 

1S26 

.Acres  in  corn. 

6.06 

23.50 

21.56 

4.97 

3L52 

10.69 

8. 44 

■    15. 41 

20.66 

.Yield  per  acre   (bu. ) 

33-00 

25-45 

22,96 

21.12 

20.65 

23o9 

11,26 

30.31 

17.45 

Labor  per  acre 

Man  hours 

26:32 

15.^7 

27.72 

21.32 

16.43 

28.97 

15.23 

24.08 

19.53 

Horse  hours 

5o.97 

19.22 

62.57 

If  7, 38 

33. S8 

55.71 

49.29 

44.73 

39.51 

Tractor  hours 

- 

3.33 

- 

- 

- 

- 

- 

.64 

■     .47 

COST  ITEMS 

Growing  costs 

i 

Man  labor . 

$   3.25 

1.81 

3.72 

3.33 

3.27J    3.S3 

2.29 

3.28 

3.28 

Horse  labor 

S.96 

1.31 

4.55 

2,84 

4.12     3.9O 

3.7S 

3.60 

3.9S 

Tractor  labor 

- 

2.33 

- 

- 

- 

- 

- 

.58 

.50 

Machinery .               . 

1.^3 

1.26 

.72 

1.31 

..70 

1.53 

1.66 

1.25 

1.03 

Seed 

.16 

.27 

.64 

..14 

1.42 

.16 

1.01 

.40 

•  15 

Manure 

3.56 

3.2o 

2.47 

3.54 

1.97 

2.82 

3.31 

2*89 

2.09 

Limestone . 

- 

.03 

.51 

- 

.70 

1,19      1.40 

•  71 

3       .24 

Phosphate 

- 

- 

- 

- 

.48 

-   i    - 

.10 

) 

Gen ' 1 . farm  expense 

3.21 

2.5U 

1.02 

1.52 

1.35 

2.82i       .96 

2.31 

1.64 

Miscellaneous 

.21 

.22 

- 

,13 

- 

- 

2.11 

•  13 

.45 

Total  growing  costs 

$18.72 

13.53 

13.63 

12.86 

14.50 

16.25 

16.52 

15.25 

13.36 

Harvesting  costs 

Man  labor 

$  2.54 

2.00 

1.79 

1-35 

1.29 

2.72 

1.09 

2.10 

1.5c 

Horse  labor 

1.97 

1.60 

1.59 

.76 

.25 

1.06 

.36 

1.33 

-95 

Total  harvesting  cos 

t  U.51 

3.60 

3.3s 

2.11 

2.14 

3.7S 

1.95 

3. 43 

2.51 

Total  growing  and 

. 

harvesting  cost 

$23.29 

17.13 

17.01 

lM7 

16.64 

20.03 

18. 47 

18.68 

15.87 

Taxes 

1.22 

.63 

.51 

.82 

..30 

•73 

.77 

.65 

•75 

Interest  on  land 

3.65 

4.00 

3.45 

H.oo 

3.70 

4.00 

4.00 

3-S5 

3.27 

TOTAL  COST 

$2S.lo 

21.31 

20.97 

19.79 

21.14 

24.76 

23.24 

23.13 

19.S9 

.INCOME. 

* 

Grain 

$20.79 

lb.19 

13.03 

12.63 

11.  54 

15.20 

6.75 

19.27 

3. 43 

Roughage 

- 

-, 

- 

- 

- 

- 

- 

.07 

.56 

Pasture 

- 

- 

.51 

- 

- 

- 

5. 08 

.67 

9.40 

TOTAL  IiTCOME 

$20.79 

16.19 

13.59 

12.68 

11.54 

15.20 

11.83 

20.01 

.  NET  PROFIT  PZR  ACRE 

$-7.37 

-5.62 

-7-38 

-7-11 

-9.o0 

-9.56 

-11.41 

-3.17 

-10.49 

.  NET  COST  PER  BUSHEL 

$     .85 

.86 

,S9 

i# 

1.02 

1.06 

1.6l 

'    .74 

1.09 

go  21 


'""WHEAT  (Threshed  from  shock)' 
Table  6  -  Cost  of •  Production  (acre  "basis)  on  18  farms  (899«69  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  bushel) 


Farm  numbers 

7 

10 

12 

13 

4 

19 

15 

2 

20 

21 

Acres  in  wheat 

52.2 

35.02 

34.51 

15.74 

66.36 

50.23  . 

92.39 

61.87. 

47.10 

48.98 

Yield  per  acre   (bu.) 

20.65 

20.93 

20.92 

26.43 

19.02 

15.31 

15.96 

15.11 

15.29 

14.37 

Labor  per  acre 

Man  hours 

15.56 

12.42 

IO.37 

20.01 

9.49 

9.03 

10.30 

13.56 

9.99 

10.24 

•  Horse  hours 

32. 64 

25.61 

24.18 

32-85 

21.56 

19.49 

16. 08 

32.79 

9.48 

21.97 

Tractor  hours 

- 

- 

1.24 

- 

1.70 

- 

2.53 

- 

COST   ITEMS 

! 

Growing  costs 

I 

Man  labor 

$  1.79 

1.53 

1.4i     2.09;    1.31 

1.17 

1.30 

1.60 

.79 

1.17 

Horse  labor 

2.59 

2.40 

2.o4|  2.53    2.15 

1.30 

•83 

2.26 

.38 

2.00 

Tractor  la.bor 

- 

— 

1.911 

_ 

•  85 

- 

2.27 

— 

Machinery 

.*9 

.•55 

•58 

•  751     M 

.44 

.38 

.29 

-35 

.24 

Seed 

2.09 

1.53 

i.4o 

1.16 

1.71 

2.03 

1.67 

1.77 

2.35 

1.99 

Manure 

2.02 

3.10 

2.69!  1.32 

i.4o 

1.S9 

2.74 

2.24 

1.8b 

1.70 

Limestone 

1.18 

1.20 

.99!  I.l4 

1.44 

1.21 

.83 

.62 

.60 

-79 

Phosphate 

_ 

- 

1.17 

.89)     -74- 

- 

.24 

- 

- 

G-en'l  farm  expense 

I.U3 

1.71 

•  53 

l.£7|    1.00 

-69 

.77 

.50 

1-39 

.90 

'   Total  growing  costs 

$11.59 

12.02 

10.  SI 

13. 661 10.16 

8. 73 

9.37 

9.52 

9-99 

8. 79 

Harvesting  costs 

Man  labor 

$  2.04 

i.4o 

1.05 

2.51    i.4i 

-97 

1.13 

1.19 

1.49 

1.24 

Horse  labor 

•  27 

.89 

.67 

1.39 

•  97 

-53 

.42 

.62 

1.25 

.64 

Tractor  labor 

- 

- 

- 

- 

.19 

- 

- 

— 

Twine 

Tuo 

•  39 

.29 

•55j     .30 

.26 

.29 

.39 

.30 

.24 

Threshing  costs 

1.24 

1.57 

1.42 

1,85     1.30 

1.07 

1.32 

1.06 

.90 

1.00 

Fuel 

.14 

.10 

.09 

.28        .16 

-09 

.07 

.06 

.11 

.08 

Machinery 

.19 

.33 

.53 

.73 

.22 

.35- 

.29 

.16 

.18 

.21 

Total  harvesting  cos 

t  4.88 

4.6S 

4.05 

7.31 

4.36 

3-27 

!  3.71 

3.4s 

4.23 

3.4i 

Cost  of  growing 

- 

1 

! 

and  harvesting 

$16.47 

16.70 

14.S6 

20.97 

14.52 

| 12.00 

13. 08 

13.00 

14.22 

12.20 

Taxes  on  land 

•  70 

.70 

.64 

.61        .90 

!     -77 

'      .62 

.62 

.68 

.52 

Interest  on  land 

3.66 

5.00 

5.00 

5.00    4.00 

1  4.00. 

3-98 

3-59 

4.00 

4.30 

TOTAL  COST 

$20. S3 

22. 40 

20.50 

26.58 

19.42 

| 16-77 

- 

17.68 

17.21 

18. 90 

17.02 

INCOME 

1 

Grain 

$26.64 

27.00 

26.99 

34. 09 124.53 

19-75 

20.59 

19.49 

19.71 

18. 54 

Straw 

.92 

•  77 

.87 

1.59!     .60 

.59- 

.5$ 

.61 

•53 

-55 

Pasture 

1.84 

2.95 

.70 

.54 

- 

1.02 

.85 

.90 

2.35 

.98 

TOTAL  INCOME 

$29.40 

30.73 

28. 56 

36.22 

25.13 

21.36. 

121.98" 

1 

21.00 

22.59 

20.07 

MET  PROFIT  PER  ACRE 

$  8.57 

S.32 

S.Oo 

9.64 

5.71 

4.59' 

4.30 

3.79 

3.69 

3-05 

NET   COST  PER  BUSHEL 

$    .27 

-89 

.91 

.93 

•  99 

-99 

1.02 

1 

i.o4 

1.05 

1.08 

fi.     22 


WHEAT  (Threshed  from  shock)  (Continued) 
Ta.ole  6  -  Cost  of  Production  (acre  "basis)  on  18  farms  (899-69  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  "bushel) 


j 

True  ave. 

True  ave. 

Farm  number 

3 

18    16 

5 

6 

14 

1    8 

18  farms 

17  farms 

■ 

1 

1927 

1926 

Acres-  in  wheat 

64.26 

34.99 

58  21 

17.43 

56.17 

4i.o6 

60.87 

44.96 

49.93 

37-00 

Yield,  per  acre  (bu. ) 

15. 42 

i4.o6 

15.44 

15.09 

14.24 

10.86 

9-53 

11.77 

15.63 

19.93 

Labor  per  acre 

Man  hours 

11.52 

13.68 

9.25 

12.99 

13.32 

q  op 

8.21 

10.82 

13.29 

12.00 

Horse  hours 

23.78 

29.11 

16.24 

34.07 

31. 4o 

26.30 

20. 04 

26.26 

23.06 

25.93 

Tractor  hours 

- 

- 

1.15 

- 

- 

- 

- 

- 

.4o 

.33 

COST  ITEMS 

Growing  costs 

Man  labor 

$1.21 

1.65 

.89 

1.93 

1.76 

1.19 

1.18 

1.52 

1.33 

1.28 

Horse  labor 

1.39 

2.09 

2.00 

3-53 

'  2.32 

2.23 

'2.21 

2.79 

1.88 

2.43 

Tractor  lahor 

- 

- 

1.31 

- 

- 

— 

- 

- 

.33 

.44 

Machinery 

.24 

.4i   .46 

•  71 

M 

.52 

.24 

.62 

.4i 

.63 

Seed 

2.09 

1.50|  1.80  2.07 

1.87 

2.08 

'2.01 

2.37 

1.85 

2.20 

Manure 

1.66 

2.02  |  2.23 

2.04 

1.97 

'  2.57 

'1.54 

2.64 

2.06 

1.90 

Limestone 

.85 

I.23I  1.2o 

- 

.65 

-^ 

.'  '^ 

.91 

.85 

)  -78 

Phosphate 

- 

-     -  ' 

.05 

2.58 

- 

- 

- 

•  29 

G-en'l.  farm  exp. 

l.lU 

l.Oo   .91 

1.59 

"  1.51 

"   .81 

■  .76 

•  98 

•  99 

•93 

Total  growing  cost 

$8.58 

9.96 

10.91 

11.92 

13.15 

9-7^ 

8.09 

II.83 

9-99 

10.64 

Harvesting  costs 

Man  labor 

$1.52 

I.56 

1.03 

1.19 

1.4o 

1.00 

..82 

1.00 

1.26 

1.59 

Horse  labor 

M 

.5*+ 

1.00  1.01 

•  59 

.90 

.63 

& 

.71 

.0* 

Tractor. lahor 

- 

- 

- 

~ 

— 

1    -    i    - 

.02 

.03 

Twine 

.31 

.27 

•3^ 

.27 

.23 

.21 

.21   .24 

.29 

.30 

Threshing  costs 

.93 

.93 

•93 

1.05 

1.13 

.65 

.58!  .71 

1.05 

1.36 

Fuel 

.09 

.09 

.0.6 

.13 

.09 

.15 

!    .05     .06 

.09 

.09 

Machinery 

.21 

.19 

.19 

.22 

.20 

.27 

.26     .23 

.25 

.25 

T. harvesting  cost 

$3.55 

3.63 

3.60 

3-87 

3.7^ 

3.1s 

,2.55j  2.7s 

3.67 

4.56 

Cost  of  q^o^i.^ 

and  harvesting. 

$12.13 

13.59 

14.51 

15.79" 

16.89 

12.92 

10.64 

i4.6i 

13.66 

15.20 

Taxes  on  land 

.74 

.82 

•  59 

1.22 

.52 

.Sll' 1.00   .64 

.70 

.72 

Interest  on  land 

u.77 

4.00 

3.50 

3.65 

3.75 

3.50  j"  4.oo 

4.oo 

3.96 

U.13 

TOTAL  COST 

$17.64 

18.41 

18. 60 

20.66' 

21.16" 

17. 23115. 64 

19.25 

is.  32 

20.05 

INCOME 

Grain 

$19.89 

12.14 

19.92 

19.46 

is.  37 

i4.oo 

12.29 

15. 18 

19.30 

26.72 

Straw 

.51 

1.00 

.69 

.69 

.64 

^ 

.4i   .44 

".62 

.^7 

Pasture 

- 

1.59 

~ 

- 

1.02 

1.74 

'  .84'  .98 

.95 

.'* 

TOTAL  INCOME 

$20. 4o 

20.73 

20.61 

20.15 

20.03 

16.10 

13.54  16.60 

1 

21.37 

27.53 

NET  PROFIT  PE2  ACHE 

$  2.76 

2.32 

2.01 

-.51-1.13 

-1.13 

-2.10  1-2. 65 

3.05 

7.48 

1TET  COST  PER  BUSHEL 

$  1.11 

1.12 

l.lo 

1.32  1.37 
! 

1.39 

1.53  1.53 
1 

1.07 

.97 

#  23 


OATS  (Threshed  from  shock) 
Table  7  -  Cost  of  production  (acre  "basis)  on  l6  farms  (220.21  acres) 
Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  bushel) 


Farm  number 

12 

20 

21 

6 

7 

2 

1 

3 

8 

Acres  oats  threshed 

10.18 

5.19 

25. 3k 

12.28 

20.7 

15.  lU 

15.19 

19.84 

14-55 

Yield  per  acre   (bu. ) 

38.6o 

3Kl 

28.30 

28.03 

17.87 

17.50 

16.13 

17.74 

18. 63 

Labor  per  acre 

Man  hours 

11.20 

10.59. 

9.5^ 

17.51 

12.66 

15.27 

8.62 

13.26 

15.36 

Horse  hours 

IS.  86 

17.15 

22.51 

27.69 

27. S3 

30.85 

24.23 

30.34 

29.26 

Tractor  hours 

- 

1.16 

- 

- 

- 

- 

- 

- 

- 

COST  ITEMS 

Growing  costs 

Man  labor 

$     .69 

1.03 

1.24 

1.25 

1.63 

1.46 

i.3>+ 

1.69 

I.83 

Horse  labor 

1.02 

1.83 

2.o4 

1.5ft 

1.88 

2.28 

2-31 

1.54 

2.29 

Tractor  labor 

- 

.70 

- 

- 

- 

- 

- 

- 

- 

Machinery 

.53 

.50 

.31 

.29 

.50 

.26 

.26 

.36 

•  55 

Seed 

1.18 

1.30. 

1.55 

2.28 

1.38 

I.63 
2.24 

1.97 

1.09 

1.92 

Manure 

2.68 

1.86. 

1.70 

1.97 

1.71 

1.54 

1.66 

2.64 

Limestone 

.61 

.SE 

— 

1.02 

.76 

.44 

- 

.95 

.18 

Gen'l.    farm  expense 

.5* 

I.U9 

-91 

1.55 

1.08 

.5* 

1.00 

1.10 

1.28 

Total  growing  cost 

$  7.25 

9.59 

7.75 

9.90 

8.9U 

8.85 

8.42 

8.39 

IO.69 

Harvesting  costs 

Man  labor 

$  1.80 

1.44 

.«9 

2.59 

1.24 

1.59 

*?9 

1.29 

1.57 

Horse  labor 

1.08 

1.21. 

•  53 

.96 

.60 

.78 

.49 

.90 

Tractor  labor 

— 

- 

- 

- 

- 

- 

- 

- 

- 

Twine 

.28 

.32 

.27 

.* 

.26 

.28 

.22 

.32 

.23 

Threshing 

.1.49 

1.04 

1.13 

1.51 

.82 

.70 

.64 

.71 

.56 

Fuel 

.10 

.09 

.09 

.20 

.10 

.06 

.07 

.09 

.12 

Machinery 

I.36 

,  *15 

.20 

.21 

.20 

.21 

.29 

.25 

.32 

Total  harvesting  cost 

$  6.11 

.  4.25 

3.11 

5. 81 

3.22 

3.62 

2.30 

3.16 

3.70 

Total  growing  and 

harvesting  cost 

$13.36 

13.Sk 

10.86 

15.71 

12.16 

12. 47 

10.72 

11.55 

14.39 

Taxes 

.  .64 

.     .68 

.52 

.62 

.69 

.62 

1.16 

.82 

.64 

Interest  on  land  . 

5.00 

4.00 

4.30 

4. 10 

2.85 

3.65 
16.74 

4.00 

5.00 

3-58 

TOTAL  COST 

$19.00 

is.  52 

15.68 

20.43 

15.70 

15.88 

17.37 

18. 6l 

INCOME 

Grain 

$20.07 

17.3^ 

1U.15 

i4.oi 

8.9U 

8.75 

8. 06 

8.87 

l.lk 

Straw 

2.36 

2.02 

1.39 

2.20 

.87 

1.98 

1.38 

1.21 

Pasture 

.22 

— 

— 

1.24 

- 

- 

.17 

- 

- 

TOTAL  INCOME 

$22.65 

19.36 

15.5^ 

17.^5 

9. 81 

10.73 

9.6l 

10.08 

10.75 

NET  PROFIT  PEE  ACHE 

$  3.65 

.g4 

-.ik 

-2.98 

-5.89 

-6.01 

-6.27 

-7.29 

-7.86 

NET   COST  PER  BUSHEL 

$    .U3 

.US 

.51 

.61 

.83 

.84 

.89 

.91 

.92 

n  21+ 


•OATS  (Threshed  from  shock)  (Continued) 
Table  7  -  Cost  of  Production  (acre  basis)  on  lb  farms  (220.21  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  bushel) 


1 

I 

■  —  ■ 

True  ave. 

True  ave 

Farm  number           19 

lH 

5 

16 

IS 

H 

13 

l6  farms 

lH  farms 

1927 

1926 

Acres  oats  threshed 

lH.Ol 

I 
7-37 

7-2 

27.57 

2.79 

lH.Hi 

7.S5 

13.76 

21.79 

Yield  per  acre  (bu. ) 

12.21 

i  11.26 

13.U7 

10.10 

8.  SO 

8. S3 

8. Hi 

is. 17 

21.75 

Labor  per  acre 

Man  hours 

10.06 

11.33 

15. S3 

'8.69 

10.12 

9. HO 

12.29 

11.95 

9. Hi 

Horse  hours 

28.05 

29,31 

32. 6H 

21.96 

25.9s; 

30. 7H 

28.15 

26.O0 

22.  H7 

Tractor  hours 

- 

- 

- 

- 

- 

1.72 

1 

.09 

.21 

COST  ITEMS 

1 

Growing  costs 

i 

Man  labor 

$  1.^5 

1.60 

1.56 

1.03 

1.H2 

I.37I  I.59 

l.Hi 

1.31 

, Horse  labor 

2.09 

3.29 

3.01 

2.70 

1.57' 

3.8H  2.5H 

2.2H 

2.18 

Tractor  labor 

- 

- 

- 

- 

- 

-  j  2.56 
•  59j   .73 

.11 

.25 

Machinery 

.52 

•  5S 

■.  '  M 

'•.HH 

.37' 

M 

.HH 

Seed 

1-93 

1.06 

2.29 

1.11 

1.29' 

I.67I   -77 

1.52 

1.31 

Manure 

1.89 

2. Ho 

2.0H 

'2.23 

3.05; 

l.Hq  1.33 

1.95 

1.82  ' 

Limestone 

- 

.^7 

- 

. '1.0H 

— 

1.21I   .77 

.56 

•  7H 

Gen'l.  farm  exp. 

.63 

1.68 

1.9H 

•  99 

.70 

l.HHj  1.19 

1.07' 

.25 

Total  growing  cost 

$  8. Hi 

11.08 

11.28 

9-59 

8. Ho 

12.02'  11.53 

9.29 

8. 90 

Harvesting  costs 

.  ■  . 

1 

^Man  labor       \%     .S9 

^70 

1.93 

.76 

.80' 

1.65!  1.19 

1.25 

1.05 

Horse  labor 

•  55 

,55 

2.13 

•  72 

.Ho" 

.67!   .59 

.73 

.76 

Tractor  labor 

- 

- 

- 

- 

~- 

- 

- 

- 

Twine 

.2H 

.45 

*3? 

.21 

.16 

-  37!   .26 

.27 

.19 

Threshing 

.*9 

•  & 

.Ho 

M 

•  32j   .33 

.73 

.89 

Fuel 

.05 

.15 

.07 

•°? 

.05 

•  .211   ,13 

.10 

.03 

Machinery 

.us  1 

.25 

.30 

.14- 

.21 

•33   -3S 
3-55  2.38 

.30 

.27 

T.  harvesting  cost 

$  2.70 1 

2.-39 

5.29 

2.27 

2.0b 

3.3s 

3.2H 

Total  growing  and 

1 

i 

• 

•  i 
1 

harvesting  cost 

$11.11 1 

13.^7 

16.57 

11.86 

10. H6' 

15.571  1H.H1 

12.67 

12.  lH 

Taxes 

.77! 

.81 

1.22 

.59 

.82 

.9a   .61 

•  73 

.03 

Interest  on  land 

H.00  j 

3o0 

3. 65 

3.50 

H.00 

H.oq  5.00 

20.H7I  20.02 
1 

3.96 

.  H.02 

TOTAL.  COST 

$15.88  j 

17,7S 

21M 

15.95 

15.2s 

17.36 

16..99 

INCOME 

1 
1 
1 

.1 

Grain 

$  6.10 

5:63 

6.7H 

5.05 

H.30 

H.HH|  H.20 

9.12 

10.22 

Straw 

1.29  i 

1.22 

I.25 

.65 

1.03' 

l.oHl   .96 

1.32 

1.81 

Pasture 

-.  ! 

- 

- 

- 

-  . 

! 

.09 

.  .10 

total" income 

$  7-39! 

6.35 

7-99 

'5.70 

5.33 

5.H8I  5.16 

10.53 

12.13 

NET  PROFIT  PER  ACRE 

$-8.^9 

-10.93 

-13.U5 

-10.25 

-9.90' 

1 

-lH.99i-lH.86 
1 

-6.83 

-H.86 

NET  COST  PER  BUSHEL 

$1.20 
i 

1.^7 

1.50 

1.51 

1 

I.65 

„ 

2.ig|  2.27 

I 

.ss 

.69 

m  25 


SHEAF  OATS 
Table  8  -  Costs  of  Production  (acre  "basis)  on  8  farms  (68.68  acres) 
Clinton  County,  Illinois,  1327 

(Farms  ranked  in  order  of  net  cost  per  bushel) 


True  ave. 

True  ave. 

Farm  number 

2 

20 

15 

8 

10 

1 

6 

18 

8  farms 
1927 

11  farms 
1926 

Acres  of  sheaf  oats 

5.32 

14.31 

10.66 

2.56 

9. 88 

8.62 

11.9*1 

5-39 

8.58 

12.08 

Yield  per  acre  (bu.) 

24.44 

17.12 

23.45 

15.62 

17.71 

10.44 

10.1] 

6.86 

15.84 

12.53 

Labor  per  acre 

Man  hours 

16.49 

5.l4 

13.13 

14.26 

15.69 

11.37 

12.18 

9.92 

11.53 

9.65 

Horse  hours 

35.95 

8.94 

24.39 

31.93 

34.62 

23.96 

26.-21 

24.30 

23.20 

24.49 

Tractor  hours 

- 

1.19 

2.67 

- 

- 

- 

- 

.66 

.27 

COST  ITEMS 

Growing  costs 

' 

Man  labor 

%  i.5S 

.73 

2.03 

1.89 

1.84 

1.12 

1.49 

1.54 

1.45 

1-51 

Horse  labor 

2.51 

1.04 

1.61 

2.70 

2.77 

1.86 

1.76 

1.53 

1.82 

2.38 

Tractor  labor 

- 

.71* 

1.52 

- 

- 

- 

- 

•39 

■  3* 

Machinery 

.29 

.40 

1.08 

~67 

.86 

■  * 

.28 

•  32 

.54 

.59 

•  Seed 

1.78 

2.04 

2.81 

1-73 

2.64 

2.43 

1.74 

1.85 

1.34 

2.06 

1-37 

Manure  " 

2.24 

1.86 

1.71 

3.10 

1.54 

1-97 

2.82 

2.13 

2.11 

'  Limestone 

.67 

.39 

- 

•  1.13 

1.15 

- 

- 

.07 

.34 

-59 

G-en'l.  farm  exp. 

.65 

1.01 

1.09 

-  1.32 

2.47 

1.31 

1.11 

.72 

1.25 

-73 

Total  growing  costs 

9.72 

8.21 

11.85 

12.08 

14.62 

7.91 

8.46 

8.40 

9.92 

9.62 

Harvesting  costs 

Man  labor 

$  I.69 

.46 

.27 

1.42 

1.64 

1.^3 

1.15 

.64 

1.08 

.20 

'  Horse  labor 

1.02 

.48 

.48 

•   .79 

.96 

.90 

.60 

.32 

.66 

.63 

'  Tractor  labor 

— 

— 

.18 

- 

— 

■— 

— 

— 

.03 

.03 

Twine 

M 

.25 

.32 

.20 

.49 

.14 

.26 

.14 

.29 

.20 

'  Machinery 

.27 

.15 

.13 

.44 

M 

.10 

.30 

.19 

.23 

.23 

T.  harvesting  cost 

$  3. Hi 

1.34 

1.98 

2.85 

3.52 

2.57 

2.31 

1.29 

2.29 

1.29 

Total  growing  and' 

'  harvesting  cost 

$13.13 

9.55 

13.23 

14.93 

18.14 

10.48 

10.77 

9.69 

12.27 

11.51 

Taxes 

.64 

.68]  .65 

.64 

.70 

1.17 

•  35 

.82 

.69 

.69 

Interest  on  land 

4. 01 

4.00  1  5.00 

3-99 

5.00 

4.00 

4.39 

4.00 

4.36 

3.69 

TOTAL  COST 

$17.72 

14.23  {19.4s 

19.56 

23.84 

15.65 

15.51 

14.51 

17.32 

15.29 

INCOME 

• 

Grain 

$12.22 

11.75 

11.26 

7. 81 

8.86 

5.22 

5.07 

3^3 

8.51 

8.71 

Straw 

2.25 

1.78 

I.69 

1.17 

2.12 

.27 

•  75 

.91 

1.47 

1.38 

Pasture 

— 

— 

- 

- 

- 

.57 

.13 

- 

.09 

.30 

TOTAL  INCOME 

$iU.U7 

13.53 

12.94 

8.92 

10.98 

6.66 

5-95 

4.34 

10.07 

10.39 

NET  PROFIT  PER  ACRE 

$-3.31 

-.70 

-6.54 

-IO.58 

-12.86 

-2.99 

-9.56 

-10.17 

-7.25 

-5.50 

NET  OOST  PER  BUSHEL 

$  .64 

.73 

.76 

1.18 

1.23 

1.36J  1.44 
1 

1.92 

.99 

.77 

&   26 


SOYBEAN  HAY 
Table  9  -  Cost  of  production  (acre  basis)  of  soybean  hay  on  6  farms  (3O.78  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  ton) 




True  ave. 

True  ave. 

Farm  number 

8 

16 

5 

1 

7 

13 

6  farms 
1927 

9  farms 
1926 

Acres  of  soybean  hay 

.2.5 

5-33 

6.88 

6.9 

5.25 

1.14 

3.92 

5.13 

4.09 

Yield  per  acre  (tons) 

1.6 

1.50 

1.1+5 

.87 

.76 

1.20 

•75 

Labor  per  acre 

Man  hours 

22.4 

19.37 

11.68 

11.88 

22.48 

13.39 

17. 18 

20.26 

Horse  hours 

31.0 

34.99 

21.31 

24. 7S 

48.19 

21.43 

31.  84 

30.95 

Tractor  hours 

- 

- 

- 

~ 

- 

2.87 

.36 

.76 

COST  ITEMS 

Growing  costs 

Man  labor 

$  1.U2 

1.23 

1-37 

1.14 

2.76 

I.65 

1.57 

2.42 

Horse  labor 

2.16 

3.35 

3-3^ 

2.12 

3.26 

1.30 

2.70 

2.85 

Tractor  labor 

— 

- 

- 

- 

- 

4.26 

.5^ 

.65 

Machinery 

•  15 

.87 

M 

.16 

.76 

.SS 

•55 

•73 

Seed 

2.04 

1.94 

4.27 

1.74 

2.44 

1.40 

2.44 

3.66 

Manure 

.1.32 

l.lH 

1.02 

•  77 

.81 

.66 

•93 

.96 

Limestone  and 

phosphate 

'  .& 

- 

- 

.61 

1.37 

- 

M 

•  7U 

G-en'l.  farm  expense 

1.37 

2.22 

2.08 

1.37 

2.19 

1.27 

1.84 

1.52 

Miscellaneous 

- 

- 

- 

- 

- 

- 

- 

.07 

Total  growing  cost 

$  9.90 

10.75 

12.57 

7.91 

13.59 

11.42 

11.02 

13.60 

Harvesting  costs 

Man  labor 

$  3-53 

2.76 

2.37 

1.53 

2.46 

1.29 

2.22 

2.62 

Horse  labor 

1.22 

2.10 

1.42 

;rf 

1.09 

1.08 

1.27 

1.18 

Machinery  . 

•  .73 

1.13 

I.36 

.18 

.28 

•73 

•  7U 

•95 

Total  harvesting  cost 

$  5. Us 

5.99 

5.15 

2.H5 

3.83 

3.10 

4,23 

U.75 

Cost  of  growing  and 

harvesting 

$15.38 

16. 74 

17.72 

IO.36 

17-42 

14.R2 

15.25 

18.35 

Taxes 

.  .64 

•  59 

1.22 

.48 

.65 

.41 

.70 

.64 

Interest  on  land 

U.00 

3.50 

3.65 

4.00 

3.00 

2.00 

3.M 

3.7U 

TOTAL  COST 

$20.02 

20.83 

22.59 

14.84 

21.07 

16.93 

19.36 

22.73 

INCOME 

Hay 

$25.60 

25.52 

23.26 

14.78 

18.28 

11. Us 

19.59 

8. 26 

Pasture 

- 

- 

- 

- 

- 

2.29 

.29 

- 

TOTAL  INCOME 

$25.60 

25.52 

23.26 

14.78 

18.28 

13.77 

19. 88 

8.26 

NET  PROFIT  PER  ACHE 

$  5.58 

U.69 

.67 

-.06 

-2.79 

-3.16 

.52 

-14.47 

NET  COST  PER  TON 

$12.51 

13.88 

15.55 

17.06 

18. 45 

19.13 

15.86 

30.34 

t$   27 


COBH  FODDER 
Table  10  -  Cost  of  Production  (acre  "basis)  on  11  farms  (84  acres) 
Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  cost  per  ton  of  fodder) 


Farm  number 

21 

5 

8 

6 

7 

2 

3 

Acres  in  fodder  corn 

9-03 

9.82 

4.0 

■3-0 

7.35 

5.90 

16.34 

Yield  -  "bushels  of  corn 

34.88 

25.97 

30.0 

33-33 

29.25 

29.49 

19.46 

tons  of  stover 

1.55 

lil2 

2.25 

1.33 

1.50 

•  98  ■ 

•57 

Labor 

Man  hours 

25.06 

12.98 

52.00 

^7.33 

34.32 

36.IO 

18.76 

Horse  hours 

44.49 

32.79 

56.25 

86.67 

60.61 

70.3^ 

3^*33 

Tractor  hours 

~ 

- 

- 

- 

- 

- 

.63 

ITEMS  OF  COST 

- 

Growing  costs 

Man  lahor 

$  2.69 

1.98 

3-29 

k;  12 

6.02 

3.71 

2.34 

1.77 

Horse  lahor 

3.76 

4.l4 

.5.35 

3-98 

5.01 

i.l4 

Tractor  lahor 

-  ■ 

- 

- 

- 

- 

- 

1.52 

Machinery- 

1.21 

•91 

1--37 

1.10 

1.53 

.ES 

.65 

Seed 

.22 

.19 

.18 

.13 

.22 

-* 

.19 

Manure 

2.9S 

3.56 

4.62 

-  ~ 

2.82 

1.73 

1.01 

Limestone 

.10 

- 

'-9* 

.  _ 

1.18 

•32 

.22 

Phosphate 

1.17 

- 

- 

- 

- 

- 

- 

Miscellaneous 

- 

.07 

- 

- 

- 

- 

.01 

Gen'l.  farm  expense 

2.01 

1.59 

2.28 

4.29 

2.59 

I.03 

1.48 

Total  growing  cost 

$l4.l4 

12. kk 

16. 80 

16. 89 

16.O3 

II.65 

8.00 

Harvesting  costs 

Man  labor 

$  2.86 

.87 

8.29 

4.4i 

4.08 

4.83 

2.38 

Horse  lahor 

1.31 

.91 

2.02 

2.46 

1.42 

1.90 

i.o4 

Total  harvesting  cost 

$  4-59 

2.18 

10.35 

6.87 

5.78 

6.73 

3.65 

Cost  of  growing  and 

harvesting 

$18.73 

lU.62 

27.15 

23.77 

21.81 

18. 38 

11.66 

Taxes 

•  51 

1.22 

.64 

.25 

•73 

.28 

.46 

Interest  on  land 

U.30 

3.65 

4. 00 

1.02 

4.00 

3.17 

3.07 

TOTAL  COST 

$23.51+ 

19.  U9 

31.79 

25.  c4 

26.54 

21.83 

15.19 

INCOME 

Grain 

$20.93 

15.26 

18.00 

21.67 

17-79 

16.46 

10.50 

Stover 

3.10 

2.24 

U.50 

2.66 

2.99 

1.96 

1.13 

TOTAL  INCOME 

$24.03 

17.50 

22.50 

24.33 

20.89 

18.42 

11.63 

NET  PROFIT  PER  ACRE 

$  .49 

-1-99 

-9.29 

-.71 

-5.65 

-3M 

-306 

NET  COST  PER  BUSHEL  GRAIN 

$  .58 

.66 

.91 

.67 

.80 

.67 

.72 

NET  COST  PER  TON  FODDER 

$  8.50 

9.61 

9.63 

10.02 
.  ._ 

10.53 

_ 

10.86 

12.15 

CORN  FODDER  (Continued) 
Table  10  -  Cost  of  Production  (acre  basis)  on  11  farms  (84  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  cost  per  ton  of  fodder) 


i\     2$ 


Ave.  of 

Ave.  of 

Farm  number 

13 

19 

lg 

1 

11  farms 
1927 

7  farms 
1926 

Acres  in  fodder  corn 

2.7s 

6.29 

2.00 

17.49 

7.63    • 

10. gg 

Yield  -  bushels  of  corn 

53.96 

12.72 

10.00 

20.46 

25.06 

12.86 

tons  of  stover 

2.00 

l.*3 

1.25 

•  39 

1.05 

1.37 

Labor 

Man  hours 

S7.05 

32.^7 

23.50 

17. lg 

27.01 

17.97 

Horse  hours 

117.27 

72.97 

53-75 

39.34 

43.ll 

36.73 

Tractor  hours 

- 

- 

- 

- 

.01 

.11 

ITEMS  OF  COST 

Growing  costs 

Man  labor 

$10.12 

3.06 

3.35 

1-93 

2.77 

4.oi 

Horse  labor 

7.92 

3-93 

2.g4 

3.09 

3.46 

Tractor  labor 

- 

- 

— 

- 

.30 

.10 

Machinery 

1.S9 

1.7^ 

1.77 

.36 

.98 

1.01 

Seed 

.09 

.S3 

.14 

.22 

•  25 

.28 

Manure 

2.06 

3.31 

3-53 

2.69 

2.4g 

4.00 

Limestone 

- 

- 

— 

- 

.22 

})  .65 

Phosphate 

- 

- 

- 

- 

.13 

Miscellaneous 

.10 

- 

.lg 

- 

.02 

•  73 

Gen'l.  farm  expense 

g.66 

1.59 

1.66 

1.98 

2.11 

1.46 

Total  growing  cost 

$30. g4 

lU.l+6 

13.47 

10.27 

12.72 

15.65 

Harvesting  costs 

Man  labor 

$  9.02 

4.r4 

1.75 

1.92 

3.17 

1.20 

Horse  labor 

5.12 

2.50 

■  1.26 

1.45 

1.58 

.50 

Total  harvesting  cost 

$l4.i4 

6.64 

4.07 

3.37 

4.94 

1.70 

Cost  of  growing  and 

harvesting 

$44. 9g 

21.11 

17.54 

13.65 

17.66 

17.35 

Taxes 

.20 

•  77 

.82 

.4g 

.60 

.64 

Interest  on  land 

3.00 

U.oo 

4.00 

4.00 

3.6l 

3.50 

TOTAL  COST 

$4g.ig 

25.  gg 

22.36 

lg.13 

21.87 

21.49 

INCOME 

Grain 

$32.37 

7.33 

o.OO 

l4.32 

15.17 

6.3g 

Stover 

3.99 

2. go 

2.5O 

•  79 

2.10 

2.74 

TOTAL  INCOME 

$36.36 

10.24 

S.50 

15.II 

17. 2g 

9.12 

NET  PROFIT  PER  ACRE 

-11.82 

-15.64 

-13. g6 

-3.01 

-4.59 

-12.37 

NET  COST  PER  BUSHEL  GRAIN 

$   .g2 

l.gi 

1.99 

.25 

•  79 

1.46 

NET  COST  PER  TOIT  FODDER 

$12.39 

13.79 

13.97 

16.32 

i 

11.37 

11. OH 

H     29 


COM  SILAOE 
Table  11  -  Cost  per  acre  of  growing  corn  for  silage  and  cost  per  ton 
of  filling  the  silo,  15  farms  (125.49  acres) 
Clinton  County ,  Illinois,  1927 

(Farms  ranked  in  order  of  cost  per  ton  of  silage  for  feed) 


Farm  number 

12 

13 

14 

2 

5 

6 

16 

15 

7 

Acres  for  silage 

9.11 

7-33 

10.84 

5. 08 

4.00 

8.56 

8.4l 

8.64 

10.7 

Yield  per  acre 

6.04 

7.^5 

5. 81 

8.86 

9.62 

6.07 

^.95 

5.21 

5.1U 

Total  tons  put  up 

55. 

31. 

87- 

^5. 

3S.5 

52. 

44. 

97. 

55. 

G-rowing  cost  per  acre 

Man  labor 

%   2.53 

3.64 

1-39 

2.70 

3.27 

3.09 

1-93 

4.47 

3>l 

Horse  labor 

2.73 

3.5S. 

2.48 

3.84 

6.95 

2.96 

2.96 

2.10 

4.20 

Tractor  labor 

1.19 

2.5s 

.44 

- 

- 

— 

3.32 

1.06 

— 

Machinery- 

1.43 

1.18 

.82 

•  59 

1^7 

.58 

2.04 

1-79 

1.54 

Seed 

.25 

.16 

.06 

.24 

.16 

.12 

.15 

•39 

.39 

Manure 

.64 

-> 

.64 

3.91 

3.56 

6.00 

•95 

2.99 

2.82 

Limestone  and 

phosphate 

.57' 

- 

.20 

.73 

- 

1.35 

.^7 

- 

1.18 

G-en'1.  farm  expense 

•3S 

I.56 

1.01 

.80 

1.82 

1.27 

1.07 

1*69 

1.99 

Taxes 

-51 

.42 

.81 

•39 

1.22 

.69 

•  59 

.64 

•73 

Interest  on  land 

4.25 

2.21 

3.50 

4.00 

3.64 

4.50 

3.50 

4.75 

4.00 

Miscellaneous 

- 

- 

- 

'.  -33 

.21 

.18 

- 

.58 

~ 

Total  growing  cost 

per  acre 

$l4.4s 

15.33 

II.36 

17.53 

22.30 

20.74 

16.98 

20.46 

20.26 

Total  growing  cost 

per  ton 

$  2. Ho 

2.06 

I.96 

1.98 

2.32 

3.4i 

3^3 

3-93 

3.9^ 

Filling  costs  per  ton 

Man  labor 

%   .36 

.80 

.60 

.63 

.46 

.42 

Ml 

Ml 

M5 

Horse  labor 

.13 

•35 

M 

.41 

Ml 

.25 

.31 

.24 

.27 

Machinery 

Own  tractor 

- 

.26 

- 

- 

_ 

- 

- 

- 

Own  filler 

.22 

.26 

- 

- 

— 

- 

- 

- 

- 

Hired  (Custom) 

.l4 

- 

.50 

•  53 

.60 

.48 

.52 

.53 

.54 

Fuel 

•03. 

.05  ' 

.08 

.04 

.04 

.07 

.03 

.05 

~ 

Twine 

.06 

- 

.03 

.08 

.07 

.06 

.01 

.07 

.05 

Total  filling  cost 

.94 

1.72 

1.66 

I.69 

1.64 

1.28 

1.3^ 

1.36 

1.31 

Silo  depreciation 

and  upkeep 

.69 

.26 

.56 

.81 

•  79 

.14 

.4o 

.44 

.64 

Total  cost  per  ton 

for  feed 

$  4.03 

4.04 

4.18 

4.48 

4.75 

4.83 

5.17 

5.73 

5.S9 

Labor  per  ton 

Man  hours  -  growing 

l.g? 

3.92 

.86 

1.53 

1.54 

2.31 

1.80 

1.80 

2.93 

-  filling 

1.61 

3.64 

2.98 

3. 18 

2.08 

1.92 

2.3O 

3.05 

1.97 

Horse  hours  -  growing 

4. 05 

7.61 

2.36 

4.4i 

4.6l 

5.4o 

3.63 

2.18 

9.18 

-  filling 

1.20 

3.19 

3.44 

4.18 

3.01 

2-73 

2.02 

4.01 

3.02 

Tractor  hours  -  growing 

;ig 

.4i 

1  ■  . 

MO 

. 

— 

— 

•35 

•15 

■-" 

COHN  SILAGS  (Continued) 
Table  11  -  Cost  per  acre  of  growing  corn  for  silage  and  cost  per  ton 
of  filling  the  silo,  15'  farms  (125.H9  acres') 
Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  cost  per  ton  of  silage  for  feed) 


W  30 


1 

Average 

Average 

Farm  number 

20    10 

i 

3 

8 

18 

19 

15  farms 
1927 

lo  farms 
1926 

Acres  for  silage 

io.6 

11.1 

10. 

7.90 

7-78 

15.44 

8.37 

13.16 

Yield  per  acre 

H.90 

.5*67 

H.so 

H.9H. 

3-73 

3.69 

5.88 

3.62 

Total  tons  put  up 

52. 

63. 

52. 

39. 

29. 

57. 

53-1 

49.69 

Growing  cost  per  acre 

Man  labor 

$  2.13 

3.  so 

3.09 

3.29 

4.02 

2.13 

3.15 

3.09 

Horse  labor 

2.S8 

H.05 

2.10 

4.12 

4.68 

3.20 

3.61 

3.27 

Tractor  labor 

l.HH 

- 

•  73 

- 

- 

•  7S 

.85 

•33 

Machinery 

1-73 

1.30 

1.14 

1.37 

1.01 

1-35 

1.41 

1.08 

Seed 

.Ho 

•  -?1 

•  -.22 

.17 

.13 

.62 

.26 

.18 

Manure 

3.27 

5.40 

H.42 

4.62 

3.79 

3.30 

3.33 

3.63 

Limestone  and 

phosphate 

.62 

1.03 

•  97 

.94 

.81 

.69 

.63 

Gen'l.  farm  expense 

2.03 

3..W 

1.11 

2.28 

.87 

.88 

1.58 

1.15 

Taxes 

.68 

.69 

.82 

.64 

.82 

•  77 

•75 

•75 

Interest  on  land 

H.oo 

H-97 

5.00 

4.00 

4.00 

4.00 

4. Ho 

H.oH 

Miscellaneous 

2.12 

- 

.13 

! 

.30 

.51 

Total  growing  cost 

per  acre 

$21.30 

2H.69 

19.73 

21.43 

19.32 

17. 84 

20.33 

IS. 66 

Total  growing  cost 

per  ton 

$  H.3H 

H.35 

4.11 

H.3H 

5. 18 

4.83 

3.H6 

5.19 

Filling  costs  per  ton 

Man  labor 

$  .Hi 

•  33 

.68 

.55 

.29 

.67 

.50 

.68 

Horse  labor 

:5U 

.30 

.20 

.40 

.IS 

.46 

.33 

.42 

Machinery 

* 

Own  tractor 

.10 

- 

.11 

— 

- 

- 

.02 

.08 

Own  filler 

.19 

- 

•39 

- 

- 

- 

.06 

.07 

Hired  (Custom) 

- 

.49 

•57 

.67 

.61 

.42 

♦39 

Fuel 

:  .ok 

.oU 

.  "03 

_ 

.  .06 

-05 

.05 

.04 

Twine 

.09 

.11 

.OS 

.03 

.05 

.14 

.07 

.08 

Total  filling  cost 

1.37   1.27 

1.49 

1.55 

1.25 

1.93 

I.H5 

1.76 

Silo  depreciation 

i 

and  upkeep 

. 39 !   • 52 
1 

.65 

.76 

.40 

1.11 

•57 

•37 

Total  cost  per  ton 

1 
i 

for  feed 

$  6.10 

6.20 

6.25 

6.65 

6. S3 

7.87 

5.48 

7.32 

Labor  per  ton 

Man  hours  -  growing 

1.S6 

3.02 

2.70 

3.02 

4.71 

2.69 

2.26 

3.H2 

-  filling 

1.76 

1.33 

3.06 

2.51 

1.31 

3.03 

2.H3 

2.71 

Horse  hours  -  growing 

3.31  l.Hs 

6.42 

7.64 

15.3^ 

■9.21 

5.10 

S.OH 

-  filling 

^.00  2.75 

3.12 

3.69 

2.37 

4.88 

3.13 

3.76 

Tractor  hours  -  growing 

••'  M     - 

.16 

- 

1   .  ■  ...  ■ 

— 

• 

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^33 


CLOVER  HAY 
Table  l4  -  Cost  of  production  (acre  basis)  on  11  farms  (I0U.52  acres) 

Clinton  County,  Illinois,  1927 

(Farms  ranked  in  order  of  net  cost  per  ton) 


Farm  number 

21 

18 

2 

12 

4 

7 

13 

Acres  in  clover  hay 

22.6 

lU.66 

10.63 

6.77 

25.01 

8.7 

9.^5 

Yield  per  acre  (ton) 

1.77 

.92 

1.13 

1.27 

1.24 

1.15 

1.16 

Labor  per  acre 

Man  hours 

9.7I 

8.19 

11.95 

11.93 

6.72 

8.46 

8. 99 

Horse  hours 

11.68 

11.87 

1^.30 

17.73 

11.00 

11.61 

10.79 

COST  ITEMS 

Man  labor 

$  2.15 

1.S0 

2.39 

2.  $7 

1.89 

1.9S 

2.00 

Horse  labor 

1.33 

.90 

1-37 

1.38 

1.6l 

1.06 

1.20 

Seed 

2.12 

2.46 

1.30* 

2.49 

2.15* 

2.13* 

2.31 

Machinery 

.31 

.4s 

.38 

1.82 

.9^ 

.30 

.92 

Manure 

.35 

1.01  ' 

1.12' 

1.3^ 

.70 

.80 

.66 

Limestone  &  phosphate 

.14 

.98 

1.11 

1.84 

.83 

1.19 

.72 

General  farm  expense 

.92 

.58 

A3 

*5S 

•  7^4 

.81 

.85 

Hulling 

.69 

.42 

.5* 

♦  33 

- 

- 

- 

Operating  cost 

$  9.01 

8.63 

8.64 

12.95 

8.91 

8.27 

8.66 

Taxes 

.52 

.82 

•  39 

.56 

.90 

•73 

•  ^ 

Interest  on  land 

U.30 

4. 00 

4.00 

4;  81 

4.00 

4.00 

4.64 

TOTAL  COST 

$13.83 

13.^5 

13.03 

is.  32 

13.81 

13.00 

13.84 

INCOME 

Kay 

$28.50 

16.82 

18. 06 

22.42 

22.15 

is. 39 

19.79 

Seed 

■  4.23 

2.66 

•  3.30 

1.84 

- 

- 

- 

Straw 

- 

.61 

.56 

- 

- 

- 

Pasture 

.OS 

3-3^ 

- 

3.69 

- 

- 

- 

TOTAL  INCOME 

$32. SI 

23,43 

21.92 

2S.34 

22.15 

18. 39 

19.79 

NET  PROFIT  PER  ACRE 

$18.98 

9.9s 

8.89 

10.52 

8.34 

5-39 

5-95 

NET  COST  PER  TON 

$  5.3S 

7. Hi 

3.12. 

1 

9.37 

11.  i4 

11.31 

ll.SQ 

♦Clover  and  Alfalfa 


#3* 


CLOVES  HAY  (Continued) 
Table  lk   -  Cost  of  production  (acre  basis)  on  11  farms  (16U.52 

Clinton  County,  Illinois,  1927 


ac 


res) 


(Farms  ranked  in  order  of  net  cost  per  ton) 


True  ave. 

True  ave. 

Farm  number 

10    . 

8 

19 

3 

11  farms 
1927 

12  farms 
1926 

Acres  in  clover  hay 

19. 8U 

15.53 

19.03 

12.3 

lU.96 

12.32 

Yield  per  acre  (tons) 

1,18 

1.03 

1.05 

.89 

1.19 

.52 

Labor  per  acre 

Man  hours 

9.27 

9.1U 

9.98 

10.32 

9-22 

5.83 

Horse  hours 

II.69 

11.01 

13.93 

13.01 

12.25 

7-77 

COST  ITEMS. 

Man  labor 

$  2.0S 

2.05 

2.22 

2.29 

2.10 

i.kG 

Horse  labor 

1.26 

1.2b 

1.31 

•  83 

1.28 

.96 

Seed 

2.U7* 

2.  So* 

2.20 

5.16 

2.  US 

2.39 

Machinery 

.85 

.82 

1.52 

.61 

•  87 

.85 

Manure 

1.55 

1.32 

•95 

•83 

1.00 

1.02 

Limestone  8-   phosphate 

1.18 

1.06 

1.00 

I.05 

.93 

.89 

General  farm  expense 

i.*3 

•79 

.63 

.81 

.82 

.52 

Hulling 

.23 

- 

- 

.20' 

.22 

Operating  cost 

$10.82 

10.39 

9.83 

11.58 

9.68 

8.31 

Taxes 

.70 

.64 

•  77 

.82 

.69 

,6s 

Interest  on  land 

5.00 

U.00 

U.oo 

5.00 

U.31 

U.30 

TOTAL  COST 

$16.52 

15.03 

1U.60 

17.U0 

lU.68 

13.29 

INCOME 

Hay 

$20. lU 

15.U5 

17. 87 

lU.31 

20.00 

10.  So 

Seed 

1.U5 

- 

- 

1.2U 

2.01 

Straw 

- 

.39 

- 

- 

•  17 

.15 

Pasture 

1.U2 

- 

- 

.63 

.^7 

TOTAL  INCOME 

$21.56 

17.29 

17.87 

lU.31 

22.  OU 

13.23 

NET  PROFIT  PES  ACHE 

$  5.0U 

2.26 

3.27 

-3.09 

7.36 

-.06 

NET  COST  PES  TON 

$12.75 

12.80 

13. 89 

19. U5 

10.57 

20.  U5 

*Clover  and  Alfalfa 


ft   35 


Hogs 


Hogs  are  not  a  very  important  source  of  income  on  these  Clinton  county 
farms.   The  production  of  pork  in  1927  varied  per  farm  from  1,715  pounds  on  farm 
7  to  7 j SSI  pounds  on  farm  l4.   The  average  farm  production  for  the  18  farms  was 
3,85^  pounds. 

Raising  hogs  was  not  as  profitable  an  enterprise  in  1927  as  it  had  "been  in 
1926.   One-half  the  farms  showed  a  loss  in  the  growing  of  pork  in  1927:  and  the 
losses  on  these  farms  were  enough  to  make  the  average  for  the  IS  farms  for  the  year 
a  small  loss  of  18  cents  a  hundred  pounds.  This  compares  with  an  average  profit 
of  $4.01  a  hundred  in  1926. 

While  there  was  some  increase  in  the  feed  costs  in  1927  over  the  feed  costs 
in  1926,  this  difference  was  very  slight.   The  principal  cause  of  the  unfavorable 
showing  of  hogs  in  1927  compared  with  1926  was  in  the  prices  received  for  the 
pork.  The  average  price  at  which  the  pork  was  sold  in  1927  was  only  $8.56  a 
hundred  pounds,  compared  with  an  average  price  of  $12.23  in  1926.  However,  on 
the  average,  hogs  have  shown  favorable  returns  over  a  period  of  years  when  the 
ratio  "between  corn  and  hog  prices  has  been  nearer  normal  than  it  was  in  1927* 
High  costs  are  frequently  due  to  direct  losses  caused  by  disease,  unthrifty  hogs 
coming  from  internal  parasites  or  disease,  losses  of  pigs  at  farrowing  time,  or 
poor  feeding  practices. 


Poultry 

All  of  the  farms  raised  poultry,  and  the  average  size  of  flock  was  252  hens. 
The  average  farm  flock,  such  as  is  on  these  farms,  fits  into  the  farm  business 
very  well  by  using  labor  that  might  otherwise  be  unproductive  and  feed  that  might 
be  wasted. 

Although  the  number  of  eggs  sold  in  1927  exceeded  the  number  sold  from 
these  farms  in  1926,  the  total  value  of  all  the  eggs  produced  fell  $l48.63  short 
of  the  value  of  the  eggs  produced  by  the  average  flock  on  these  farms  in  1926. 
This  marked  difference  in  poultry  income  in  the  face  of  somewhat  higher  produc- 
tion costs  showed  the  1927  poultry  enterprise  making  an  average  loss  of  $8.10 
per  farm  compared  with  the  rather  substantial  profit  of  $1$5«S7  in  1926.   Only 
one-half  of  the  farms  showed  a  profit  from  poultry  in  1927,  while  the  year 
previous  all  but  one  farm  showed  a  favorable  balance  after  paying  all  costs.  The 
average  cost  of  producing  a  dozen  eggs  in  1927  was  29-4  cents. 

In  arriving  at  the  costs  in  ixmltry  production,  all  labor,  whether  done  by 
men,  women  or  children,  is  charged  at  the  same  rate  per  hour.  Also,  no  difference 
is  made  for  different  seasons  of  the  year.  As  a  result  a  rather  heavy  charge  is 
made  for  labor,  at  least  some  of  which  would  hardly  have  been  used  productively 
in  any  other  way  on  many  farms. 


f>    36 


The  results  were  not  influenced  by  abnormal  conditions  in  any  way  except 
the  low  price  of  grains  reducing  the  feed  cost.   The  size  of  the  poultry  enter- 
prise in  relation  to  the  other  enterprises  611  the  farms  is"  of  importance  in 
interpreting  these  results.   The  demands  by  poultry  for  labor,  feed,  and  equipment, 
and  the  effect  upon  the  farm  business,  are  quite  different  when  the  enterprise 
becomes  a  major  instead  of  a  minor  one.   Poultry  was  a  minor  enterprise  on  all 
of  these  farms  which  is  typical  of  the  majority  of.  farms  in  the  east  central  sec- 
tion of  the  state. 

Bull  and  Young  Stock 

In  the  records  kept  on  these  dairy  farms  the  "costs  on  the  herd  bull  and  on 
the  young  dairy  stock  that  is  being  grown  into  heifers  to  replenish  the  cow  herd, 
are  kept  separate  from  the  producing  dairy  herd.   The  cost  of  carrying  these  young 
animals  and  the  bull  are  shown  on  Table  IS. 


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FARM  POTTER  COSTS 
(?Iorse  labor  and  tractor  labor) 


Horses  are  the  principal  source  of  power  on  these  Clinton  county  farms. 
Tractors  were  used  on  6  of  the  18  farms.   Eorses  or  a  combination  of  horses  and 
tractor  make  up  the  largest  item  of  expense  in  operating  the  farm.   This  expense 
is  becoming  of  greater  importance  because  of  the  tendency. to  use  more  and  larger 
machinery.  As  a  result  the  power  and  machinery  expense  per  acre  varies  widely 
on  different  farms  where  the  same  type  of  farming  is  followed. 

Horse  Labor  Costs 

Horse  labor  costs  may  often  be  underestimated  because  the  feeds  used  are 
largely  home-grown,  and  the  labor,  interest  on  investment,  depreciation,  and  shelter 
do  not  require  a  definite  cash  outlay. 

There  was  a  total  of  103  work  horses  on  the  12  farms.   The  figures  in  Table 
18  give  the  average  cost  per  work  horse  on  each  farm. 

Feed  was  the  largest  item,  making  up  65  percent  to  75  percent  of  the  total 
cost.   The  price  of  feed  influences  the  amounts  of  feed  fed,  for  there  is  a 
tendency  to  use  the  cheaper  feeds  more  generously  and  to  be  sparing  with  the  feeds 
that  are  higher  in  price. 

The  net  cost  of  maintaining  a  horse  for  a  year  averaged  $101.89  f°r  19^7  and. 
varied  from  $60.76  as  the  average  on  one  farm  to  $136.3^  on  the  farm  having  the 
highest  cost,  or  a  difference  of  $65.58,  which,  it  will  be  noted,  is  greater  than 
the  total  cost  on  the  low-cost  farm.   The  cost  on  farm  lU  was  over  twice  that  on 
farm  3-   The  number  of  work  horses  per  farm  remained  practically  the  same  in  1927 
as  the  year  previous,  being  5-7  horses.   Multiplying  the  difference  in  cost  of 
carrying  a  work  horse  on  the  high  and  the  low  farms  by  the  average  number  of  work 
horses  (05. 53  x  5*7)  gives  $373-31  as  the  difference  in  the  total  cost  of  horse 
labor  on  these  two  farms  in  this  study. 

The  average  number  of  hours  worked  per  horse  varied  from  UU5  to  l,llU.   This 
variation  in  the  amount  of  work  performed  by  horses  was  greater  than  the  varia- 
tion in  cost  per  horse  between  farms.   The  cost  of  an  hour  of  horse  labor  varied 
from  6.U  cents  to  17-8  cents.   The  cost  of  an  hour  of  horse  labor  depends  directly 
upon  the  total  cost  of  keeping  work  horses  and  the  number  of  hours  they  work. 
Economical  feeding  and  a  large  number  of  hours  of  productive  use  are  two  factors 
more  than  any  others  then  that  make  for  the  most  economical  production  of  horse 
power. 


hk  W- 


Tractor  Costs 


Six  of  the  18  farms  supplemented  their  horses  with  tractor  power.   None  of 
these  farms  had  more  than  one  tractor.   The  costs  per  hour  of  use  varied  from 
$.62  to  $2.86.   The  low  and  high  costs  were  for  two-plow  tractors.   The  one 
factor  which  influenced  the  cost  per  hour  of  work  more  than  any  other  was  the 
hour's  of  use;  the  reason  being  that  interest  on  investment  and  depreciation  make 
up  a  large  part  of  the  total  cost  and  are  somewhat  fixed.   The  hours  of  use 
varied  from  7-5  on  farm  12  to  3^5  on  farm  15.   'Thile  farm  20  did  not  get  the 
most  hours  of  work  out  of  the  tractor,  costs  on  this  farm  were  kept  below  the 
costs  on  the  tractor  on  farm  15. 


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TRACTOR  COSTS 
Table  19  -  Total  operating  cost  of  tractor  and  hours  of  use 
Clinton  County,  Illinois,  1927 


(Farms  ranked  in  order  of  net  cost  per  hour) 


Farm  number 

20 

15 

3 

13 

16 

12 

COST  ITEMS 

Fuel  and  oil 

$  gg.65 

gi.62 

20.92 

30.92 

57.3? 

,    6.2g 

Repairs 

1.60 

3.50 

- 

- 

5.1U 

— 

Man "labor 

5.36 

iM 

U.02 

.22. 

— 

2.93 

M 

Shelter 

2.59 

- 

2.52 

5.27 

— 

Depreciation 

30.00 

S3- 70 

135.75 

75-00 

159.00 

12.75 

Insurance 

- 

- 

- 

- 

U.00 

- 

Int.  on  investment  at  5$ 

15.60 

16.00 

ig.52 

36.25 

52.  S2 

2.00 

TOTAL  COST  PER  TRACTOR 

$1*12.69 

191.^3 

175-5-1 

lUU.69 

2g6.U6 

21.  kj 

HOURS  tractor  used 

Field  work 

216.5 

29s 

199 

92 

107.50 

7.5 

Selt  work 

13.5 

7.' 

7-' 

5-5 

51.25 

■  - 

TOTAL  WORK  HOURS 

230 

305 

206 

97.5 

153.75 

7.5 

NET  COST  PER  HOUR 

$     .62 

.63 

•85. 

l.Ug 

l.SO 

2.g6 

Crop  acres  in  farm 

137.12 

15s. gU 

i^U.15 

90.9^ 

136.23 

7S.37 

Humber  of  tractors 

1 

1 

1 

1 

1 

1 

Number  of  plows 

2 

2 

2 

3 

3 

. 

2 

Department  of  Farm  Organization  and  Management 

College  of  Agriculture,  University  of  Illinois 

Ur bana ,  1 1 1 i  no  i  s 


1927 

COMPLETE  COSTS  AND  FARM  BUSINESS  ANALYSIS 

On  15  Farms  in 

CHAMPAIGN  AND  PIATT  COUNTIES,  ILLINOIS 

(Grain  Farming  Section) 


k& 


Index 


Introduction 

Crops  -  costs  of  production 


1 

Corn 

2 

Oats 

3 

Wheat 

4 

Soybeans  (threshed) 

5 

Clover  and  Mixed  Hay 

6 

Miscellaneous  Hay  crops 

7 

Miscellaneous  crops 

Lives 

bock 

8 

Milk  cattle 

9 

Pork 

1C 

Poultry 

Poorer 

11 

Tractor 

12 

Horse  labor 

Page 
1 

4 
6 
8 
10 
12 
14 
15 


18 
20 
22 


26 

28 


Business  Analysis 

13  Selected  items  of  farm  expense 

14  Measures  of  efficiency  of  the  farm  as  a  unit 

15  Find  your  farm  leaks 


31 
33 

35 


4-9 


^•50 


COMPLETE  COSTS  AND  FARM  HJSINBSS  ANALYSIS  ON  15  PAEMS 
IN  CHA1/EPAIG3J  AND  PIATT  COUNTIES,  1S27 

3y   H.  C.  M.  Case,  R.  H.  Wilcox,  J.  B.  Andrews 


Introduction 

This  preliminary  report  is  "based  upon  the  records  kept  by  15  farmers  in 
Champaign  and  Piatt  counties  for  the  year  1927  in  cooperation  with  the  Depart- 
ment of  Farm  Organization  and  Management,  University  of  Illinois.   This  is  the 
eighth  year  that  detailed  cost  investigations  have  been  conducted  on  farms  in 
this  area. 

Purpose 

The  purpose  of  the  detailed  cost  accounting  investigations  is  to  study  in 
detail  the  organization  and  operation  of  farms  which  are  representative  of  the 
type  of  farming  found  in  the  east  central  section  of  the  state.   This  study,  by 
determining  cost,  gives  the  relationship  of  the  different  parts  of  the  farm 
business  to  each  other  and  the  relative  importance  of  each  in  contributing  to  the 
total  farm  income. 

The  results  included  in  this  report  are  for  individual  farms  for  the  one 
year  (1927)  and  for  one  area,  and  including  the  average  results  from  all  farms 
included  in  the  study  for  the  two  preceding  years. 

The  Area 

Champaign  and  Piatt  counties  are  located  in  the  east  central  section  of 
the  state.   The  land  is  level,  practically  all  tillable,  and  for  the  most  part 
relatively  high  in  natural  fertility.   This  section  of  the  state  is  commonly 
called  the  corn  and  oats  section  because  the  sale  of  these  crops  makes  up  most 
of  the  farm  income.   Livestock  is  a  major  enterprise  on  some  farms,  but  on  the 
average  the  income  from  livestock  is  smaller  than  that  from  grain  crops. 

The  Year  1927 

The  weather  conditions  of  1927  were  the  most  unusual  of  any  year  in  the 
memory  of  those  now  farming.  Rains  during  the  fall  of  1926  prevented  the  normal 
amount  of  fall  work  being  done,  and  the  corn  husking  was  delayed  in  some  cases 
to  February  1927.   In  addition  to  this  delayed  start  in  the  farm  work,  warm 
weather  was  slow  in  coming  in  the  spring  of  1927  and  the  rains  continued  until 
the  first  week  in  June,  giving  very  little  time  for  field  work.   The  proportion 
of  crops  planted,  however,  changed  but  little  from  what  it  was  during  previous 
years,  which  means  that  these  15  farmers  did  very  well  in  putting  in  their  regu- 
lar crops  without  having  to  change  their  cropping  system  to  any  great  extent. 
The  unfavorable  conditions  did  cause  a  lower  yield  of  the  grain  crops  and  a  low- 
er quality  of  all  crops.   The  yield  of  hay  was  larger  than  what  is  usually  ex- 
pected, but  hay  is  a  very  small  proportion  of  the  total  acreage  and  therefore 
had  little  effect  upon  the  farm  income. 


t 51 

Thirteen  different  crops  were  grown  on  the  15  farms  which  is  a  greater  va- 
riety than  usually  found  on  the  farms  cooperating.  However,  some  of  these  crops 
were  on  a  very  small  percentage  of  the  total  crop  acreage,  and  affected  the  pro- 
portion of  the  major  crops  only  slightly.   There  was  an  increase  in  the  acreage 
of  clover  and  a  decrease  in  "both  oats  and  corn. 


Average 

net 

Variation 

in  cost 

Percent  of 

cost  a 

"bushel  or 

Crop 

crop 

land 

ton 

High 

Low 

1926 

1927 

1926 

1927 

1926 

1927 

1926 

1927 

Corn 

50.0 

44.8 

.52 

.60 

.62 

.91 

.40 

.44 

Oats 

28.0 

25.8 

.52 

.60 

.89 

1.21 

.37 

.33 

Winter  wheat 

12.0 

12.5 

1.30 

1.17 

2.02 

1.56 

.86 

.98 

Soybeans   (thre 

shed) 

6.0 

6.4 

1.69 

1.84 

3.79 

3.22 

.94 

1.07 

Clover  &  mixed 

hay 

1.2 

4.2 

—_ ._— 

12.82 



19.41 

— _ 

6.12 

Sweet  clover 



2.0 



— _— 









Soybean  hay 

.8 

1.1 













Spring  wheat 



1.1 













Other  crops 

2.0 

2.1 







— — — 

— — — 

— 

One  point  of  special  interest  in  comparing  the  figures  of  1926  and  1927  is 
the  number  of  miscellaneous  crops  that  were  introduced.   The  acreage  is  not  large 
enough  to  have  any  noticeable  effect  upon  the  cropping  plans  but  the  fact  that 
they  were  attempted  shows  the  inclination  to  add  diversity  to  the  crop  production 
in  East  Central  Illinois  and  thereby  reduce  the  risks  of  unfavorable  conditions 
and  also  to  try  to  find  a  place  for  crops  that  will  give  a  greater  cash  return, 
produce  more  feed  or  improve  the  soil  and  at  the  same  time  will  not  make  unusual 
demands  for  power,  labor,  or  equipment.   Whether  or  not  these  miscellaneous  crops 
will  meet  these  requirements  sufficiently  to  become  permanently  established  in 
East  Central  Illinois  cropping  systems  cannot  be  determined  on  the  basis  of  one 
year's  results.  The  figures  for  all  miscellaneous  minor  crops  for  1927  show  a 
loss,  but  it  must  be  remembered  that  most  of  them  were  grown  as  emergency  crops 
to  make  the  best  of  an  unfavorable  season. 

It  is  apparent  from  the  above  table  that  there  is  considerable  variation 
in  the  costs  of  crop  production.  This  variation  has  always  been  present  in  all 
cost  figures  gathered  by  this  department  during  the  last  15  years  in  different 
sections  of  the  state.  The  natural  advantages  of  soil  and  climate  for  any  sec- 
tion in  any  particular  year  have  been  quite  similar  as  affecting  the  individual 
farms — and  therefore  were  responsible  in  only  a  very  small  degree  for  these  dif- 
ferences in  cost.   The  net  cost  an  acre  does  not  vary  as  much  as  the  cost  a 
bushel  which  means  that  yield  is  an  important  factor  influencing  economical  pro- 
duction. 

The  factors  which  cause  differences  in  yield  when  the  soil  type  and  weather 
conditions  are  similar  are  (l)  the  care  of  the  soil,  (2)  selection  of  seed,  and 
(3)  timely  work,   (insects  had  little  effect  on  crop  yields  on  these  cooperating 
farms  but  might  be  one  of  the  important  factors). 


Corn 

The  average  cost  of  producing  a  bushel  of  corn  was  $,60  or  $.08  higher  than 
in  1925.   The  range  of  differences  in  cost  was  greater,  it  "being  $.44  to  $.91, 
while  in  1926  it  was  $.42  to  $.60. 

The  corn  yield  was  about  10  bushels  less  an  acre  than  in  1926  and  the  qual- 
ity of  the  corn  was  also  poorer.   However,  the  price  of  corn  was  higher  during 
1927  and  the  lower  quality  of  corn  was  valued  higher  than  the  better  corn  of  1926. 
The  increased  price  and  a  slightly  reduced  net  cost  an  acre  gave  a  greater  net 
profit  for  an  acre  of  corn  in  1927  than  for  1926.  A  price  is  placed  on  the  corn 
at  husking  time  based  on  market  prices  and  credit  given  the  corn  field  at  that 
time. 

The  costs  of  growing  and  harvesting  are  separated  because  there  is  a  choice 
of  harvesting  methods  which  may  be  selected.  Husking  by  hand  was  the  principal 
method  used  and  is  the  only  one  given  in  the  accompanying  table.  The  total  acre- 
age of  corn  produced  on  the  15  farms  was  1,622.18,  divided  as  follows:  Husked  by 
hand  1,51-3.5,  hogged  down  68.9,  fodder  27.06,  and  silage  12.72  acres.  No  mechan- 
ical pickers  were  used  on  these  farms  during  1927. 

Oats 

The  cost  of  producing  a  bushel  of  oats  averaged  $.60  and  varied  from  $.33 
to  $1.21.  The  extremely  high  cost  was  due  partly  to  the  continued  wet  and  cold 
weather  killing  the  early  sowing.  Resowing  doubled  the  cost  of  growing  and  be- 
cause it  was  late,  the  yield  was  low. 

The  average  loss  an  acre  was  $6.32  which  is  similar  to  former  years.  Rare- 
ly has  the  production  of  oats  shown  a  net  profit  on  the  average,  but  they  retain 
their  place  in  the  cropping  system  because  they  fit  in  with  the  more  profitable 
crops  by  not  requiring  attention  at  the  same  time.  Another  reason  is  that  the 
operating  cost  (growing  and  harvesting)  is  only  35  to  40  percent  and  the  land 
charge  (interest  and  taxes)  is  60  to  65  percent  of  the  total  cost.   The  tenant 
furnishes  the  operating  costs  and  the  landowner  must  bear  the  land  charge  and 
usually  both  receive  one- half  of  the  oats.   In  other  words,  the  landowner  bears 
most  of  the  expense  for  an  equal  share  of  the  grain,  and  besides  the  tenant  gets 
the  use  of  the  straw  and  pasture.   It  may  not  be  possible  to  eliminate  oats  gen- 
erally to  any  great  extent  but  individual  farmers  that  have  reduced  the  oats 
acreage  to  the  minimum  in  favor  of  the  more  profitable  crops  have  realized  a 
greater  net  farm  income.   Oats  is  one  of  the  important  crops  to  give  a  balanced 
labor  demand  to  the  Central  Illinois  cropping  system  and  balance  is  one  of  the 
most  important  factors  for  efficient  production.   The  plan  should  be  to  reduce 
the  acreage  of  oats  by  elimination  or  substitution  as  much  as  possible  without 
affecting  adversely  the  most  efficient  use  of  labor,  power,  and  equipment. 


^•53 


CORN  (Husked  in  Field) 
Table  1.    Costs  of  Production  (acre  "basis)   on  15  farms   (l,513«5  acres,  66,6l2  "bushels) 

Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  net  cost  a  bushel) 


Farm  number 

26 

27 

2k 

29 

8 

15 

10 

23 

28 

Acres  in  corn 

151.07 

44.8 

71.7S 

51*11 

87.91 

96.13 

47.70 

125. 

87-57 

104.35 

Yield  an  acre  (bu.) 

60.7 

52.0 

U2.3 

50.1 

64.1 

49.1 

45.0 

34.3 

Labor  an  acre 

Man  hours 

12.2 

15.3 

l4.0 

9.1 

1U.7 

19.5 

13.5 

11.70 

12.6 

Horse  hours 

33.6 

31.3 

28.5 

21.  4 

39.5 

39.4 

26.0 

23.9 

35.1 

Tractor  hours 

— 

1.9 

1.9 

1.1 

— 

1.8 

1.8 

1.5 

— 

COST  ITEMS 

Growing  costs 

Man  labor 

$  2.08 

2.79 

2.16 

1.61 

2.71 

3.04 

2.03 

2.27 

2.36 

Horse  labor 

2.95 

2.89 

2.05 

2.31 

3.82 

2.86 

2.21 

1.9s 

3.37 

Tractor  labor 

- — 

1.02 

2.03 

.85 



1.26 

1.52 

2.30 

— 

Machinery 

:S 

.63 

.95 

.65 

.64 

u$ 

.59 

1.09 

.52 

Seed 

.36 

.31 

.22 

.70 

.19 

.25 

1.47 

Manure 

.65 

1.02 

1.24 

1.5U 

.65 

1.50 

3.48 

1.47 

.42 

Gen'l  farm  expense 

1.09 

1.18 

1.57 

1.08 

2.43 

2.53 

1.10 

Miscellaneous 

— 

1-59 
11.48 

.80 
11.11 



— 

— 



— 

.26 

Total  Growing  Cost 

$  7.7^ 

8. 26 

10.95 

13.61 

8. 32 

10.84 

9.41 

Harvesting  costs 

Man  labor 

2.46 

3.28 

1.88 

2.25 

3.^5 

5.25 

2.95 

2.52 

2.25 

Horse  labor 

1.11 

1.71 

1.66 
3.5^ 

1.26 
3.51 

1.56 
5.01 

1.73 

T7s8 

1.98 
"^93 

1,41 

.98 

Total  harvesting 

$  3.57 

4.99 

3.93 

3.23 

Cost  of  growing 

and  harvesting 

$11.31 

16.1+7 

lU.65 

11.77 

15.96 

20.59 

13.25 

14.77 

12.64 

Taxes  on  land 

2.17 

2.18 

1.5U 

1.85 

2.07 

2.52 

2.25 

1.86 

1.53 
7.64 

Interest  on  land 

6.26 
$19.7"'+ 

10.00 
28.65 

10.00 

26.19 

S.75 

10.00 
28.03 

12.21 
35.32 

29^03 

10.00 

TOTAL  COST 

22.37 

26.63 

21.81 

INCOME 

Grain 

$31.07 

42.87 

35.  s6 

28. 45 

34.62 

45.12 

34.03 

30.83 

22.81 

Pasture 

.25 

.86 
36.72 

.82 

1.34 
35.96 

,c4 
45.66 

.16 

.03 

1.19 

TOTAL  INCOME 

$31.32 

29.27 

3M9 

30.86 

24.00 

NET  PROFIT  AN  ACSE 

$11.58 

14.76 

10.53 

6.90 

7.93 

IO.34 

5.16 

4.23 

2.19 

NET  COST  A  BUSHEL 

$  .44 

.46 

M 

.50 

•53 


.5^ 

.59 
1 

.59 

.60 

2-5^ 


CORN  (Husked  in  Field)  (Continued) 
Table  1.  Costs  of  Production  (acre  basis)  on  15  farms  (1,513*5  acres,  66,6l2  bushels) 

Chairrpaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of   net  cost  a  bushel) 


Farm  number 

18 

22 

25 

30 

13 

11 

1927 
True  Av. 
15  farms 

1926 
True  Av. 
15  farms 

1925 

True  Av. 
l6  farms 

Acres  in  corn 
Yield  an  acre  (bu. ) 

137.96 
43.8 

86.54 
^3-3 

55.67 
41.  g 

51.44 
33-0 

181. 76 
43.7 

170. 81 
31.9 

100.9 
44.0 

104.0 
53.7S 

106.1 
51.74 

Labor  an  acre 
Man  hours 
Horse  hours 
Tractor  hours 

12.6 

18.3 
^9.3 

12.5 
37.7 

14., 
27.4 

2.4 

11.9 

24.9 

2.3 

10.6 

19.6 

1.7 

12.7 
30.6 

1.16 

14.1 

31.2 

1.0 

13.9 
34.1 

.9 

COST  ITEMS 

Growing  costs 
Man  labor 
Horse  labor 
Tractor  labor 
Machinery- 
Seed 
Manure 

Gen'l  farm  expense 
Miscellaneous 

$  1.72 
2.60 

•  55 

•  35 
.71 

1.75 

2.5U 

.13 

3.44 
2.74 

.55 

.18 
1.90 
I.96 

.16 

2.53 
3.2b 

1.07 

.25 

2.29 
2.09 

ii.U's 

2.91 
2.31 

1.28 

.46 

.24 

.82 

1.39 

9.4i 

2.08 
2.17 
2.07 
.81 
.46 
2.01 
1.S5 

2.17 

2.08 

1.37 

•51 

.32 

1.09 

1.49 

.28 

9.31 

2.3O 

2.60 

.97 

.65 

•39 

1.24 

1.76 
.17 

10.08 

2.30 

2.65 

1.10 

.74 

.41 
1.00 

2.25 

.13 

10.5s 

Total  Growing  Cost 

$10.35 

10.93 

11 .  45 

Harvesting  costs 
Man  labor 
Horse  labor 

$  2.94 
2.00 

2.93 
•  39 

3-92 

2.4-5 
1.47 

3.92 

2.72 

1.08 

3.l4 
1.49 

2.40 
1.03 

3.43 

2.80 

1.42 
4.22 

2.97 

1.45 
4.42 

Total  harvesting 

$  4.34 

3. 80 

4.63 

Cost  of  growing 
and  harvesting 

$15.29 

14.85 

15.4i 

13.21 

16. 08 

12.74 

14.30 

15.00 

16.43 

Taxes  on  land 
Interest  on  land 

1.80 

10.00 

1.93 

/«  -J 

1.88 
10.00 

1.69 
7.06 

2.18 
12.27 

2.S;3 

13.74 

2.08 
IO.36 
26.74 

2.24 

11. 4i 
28.65 

2.00 
12.04 

TOTAL  COST 

$27.09 

26.73 

27.29 

21.96 

30.53 

29.31 

30.47 

INCOME 
-  Grain 
Pasture 

$30.72 

.51 

$31.23 

26.97 

28.14 
.33 

22.24 
.30 

29. 80 
.02 

22.47 

.20 

30.21 

.44 
30.65 

26.89 

.55 

27.44 

27.57 

.96 

TOTAL  INCOME 

26.97 

28.52 

22.54 

29.82 

22.67 

28.53 

NET  FROFIT  AN  ACHE 

$  4.14 

.2U 

1.23 

•  5S 

-.71 

-6.64 

3.91 

-1.21 

-1.94 

NET  COST  A  BUSHEL 

$  .61 

.62 

.64 

.66 

.70 

.91 

.60 

.* 

.57 

7-55 


OATS 


Table  2.  Costs  of  Production  (acre  "basis)  on  13  farms  (S90.66  acres,  25,750  "bushels) 

Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  net  cost  a  "bushel) 


Farm  number 

8 

29 

26 

22 

27 

23 

2S 

24 

Acres  in  oats 

30.  SS 

6s. 33 

113.34 

31.4 

31.63 

^3.7 

39.19 

81.44 

84.66 

41.42 

Yield  an  acre 

60. S 

42.6 

40.1 

37.2 

23.9 

29.2 

Labor  an  acre 

Man  hours 

2-3 

6.0 

6.9 

g.6 

7-7 

S.O 

6.4 

8.4 

Horse  hours 

12.5 

11.6 

15.  4 

15.5 

12.  S 

n:^ 

12.5 

9.8 

Tractor  hours 

— 

•  3 

— 

— 

.36 

— 

.6 

COST  ITEMS 

Growing  costs 

Man  labor 

$  .30 

.49 

.43 

•  S3 

•53 

.38 

•  3t 

.27 

Eorse  labor 

.51 

.65 

•  58 

•72 

.28 

•  57 

.12 

Tractor  labor 

— 

.21 

— 



.IS 

•  53 



.61 

Machinery 

•07 

.12 

.12 

•09 

.17 

.27 

.OS 

.15 

Seed 

1.20 

1.03 

1.12 

1.23 

l.Uo 

1.14 

1.06 

.93 

Manure 

•37 

.88 

.33 

1.09 

-5« 

.24 

.84 

.70 

G-en'l  farm  expense 

I.56 

•  71 

•  71 

1.03 

.S3 

1.70 

•59 

.B>S 

Miscellaneous 

3.32 

U.65 

4.4i 

.85 

5-44 

— 

— 

Total  growing  costs 

$  4.01 

3.Ul 

3.48 

3.71 

Harvesting  costs 

Man  labor 

$  2.12 

I.36 

1-57 

1.80 

1.75 

2.33 

1.47 

2.15 

Eorse  labor 

1-15 

1.31 

1.21 

.59 

1.16 

1.34 

•  97 

1.16 

Tractor  labor 

Twine 

.44 

.25 

.26 

.36 

.34 

.30 

.34 

.22 

Threshing  and  fuel 

1.95 

.60 

.85 

1.36 

1.21 

.96 

.60 

.67 

Machinery 

.23 

.23 
3.75 

.16 
4.05 

.29 
5.00 

•35 
4. SI 

.27 
5.20 

.12 
3.50 

.42 

Total  harvesting 

$  5. S3 

4.62 

Total  growing 

and  harvesting 

$  9.90 

7.57 

7.U6 

9.65 

9.22 

10.6H 

6.98 

8. 33 

Taxes 

$  2.07 

1.85 

2.24 

1.93 

2.1S 

1.87 

1.57 

1.51 

Interest  on  land 

10.00 

$21.97 

g.75. 

6.04 
15.74 

10.00 

21.5s 

10.00 
21.40 

10.00 
22.51 

7-73 

10.00 

TOTAL  COST 

is.  17 

16.28 

19.84 

INCOME 

Grain 

$24.33 

17.91 

12. g6 

17.^6 

16.04 

14.88 

9.32 

11.68 

Straw 

1.50 

.79 

.79 

1.01 

•77 

1.04 

1.04 

1.01 

Pasture 

.22 

$26.05 

.go 

.17 
13.82 

— 

•39. 

17.20 

•  35 
16.27 

.29 

.22 

TOTAL  INCOME 

19.50 

18.1*7 

IO.65 

12.91 

NET  PROFIT  AN  ACRE 

$  4.0s 

1.33 

-1.92 

-3.11 

-4.20 

-6.24 

-5.63 

-6.93 

NET  COST  A  BUSHEL 

$   .33 

.39 

M 

.47 

.51 

•57 

.63 

.64 

It   56 


OATS 
Table  2.  Costs  of  Production  (acre  "basis)  on  13  farms  (890.66  acres,  25, 75^  "bushels) 

Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  net  cost  a  "bushel) 


_ 



■■ 

1927 

1926 

1925 

Farm  number 

11 

1 

25 

10 

13 

30 

True  Av. 
13  farms 

True  Av. 
15  farms 

True  Av. 
15  farms 

Acres  in  oats 

1^9-33 

29.  u 

39.7^ 

H3.1+ 

1U6. U3 

20.87 

68.5 

58.8 

53.^ 

Yield  an  acre 

27.2 

27.9 

28.0 

13.5 

32.2 

38.3 

30.3 

Labor  an  acre 

Man  hours 

3-7 

7.7 

6.1 

6.3 

8.0 

6.5 

7.2 

5.6 

Horse  hours 

2.8 

17.1 

7.3 

8.0 

11.2 

10.2 

11.6 

10.  4 

Tractor  hours 

.8 

— 

1.06 

1.3 

2.25 

.6 

.5 

•5 

COST  ITEMS 

Growing  costs 

Man  labor 

$   .20 

1.61 

•  3^ 

M 

1.17 

M 

.44 

— 

Horse  labor 

.08 

•  77 

Ai 

.23 

.89 

.Ho 

•  59 

— 

Tractor  labor 

.36 

— 

.Uo 

.61 

.90 

.31 

•  3^ 

— 

Machinery 

.10 

.lU 

.12 

.lU 

.25 

.lU 

.22 

— 

Seed 

1.17 

1.21 

1.29 

1.37 

1.8H 

1.21 

1.07 

— 

Manure 

.62 

1.31 

.18 

1.22 

M 

•  71 

•  59 

— 

G-en'l  farm  expense 

.56 

1.28 

•  67 

1.39 

•  78 

•  95 

1.28 

— 

Miscellaneous 

.01 

$  3.10 

6.32 

3^7 

.25 

6.30 

.12 
H.27 

— 

— 

Total  growing  costs 

5.62 

H.53 

— 

Harvesting  costs 

Man  labor 

$  .91 

•  & 

1-33 

1.52 

1.18 

iM 

1-57 

— 

Horse  labor 

.36 

1.05 

.71 

•  95 

M 

.9^ 

.97 

— 

Tractor  labor 

.26 

— 

.52 

M 

.28 

.15 

.18 

— 

Twine 

.31 

.26 

.26 

.32 

•25 

.30 

.36 

— 

Threshing  and  fuel 

.85 

.82 

.87 

.  00 

•39 

.88 

1.04 

— 

Machinery 

.22 

$  2.91 

.13 
2.86 

•  25 
3-9^ 

.25 

•  19 

.25 
4.01 

.26 
U.38 

— 

Total  harvesting 

U.35 

2.78 

— 

Total  growing 

and  harvesting 

$  6.01 

9. 18 

1M 

9.57 

9.08 

8.28 

8.91 

8.11 

Taxes 

$  2.83 

1.88 

2.29 

2.31 

I.69 

2.lU 

2.17 

2.09 

Interest  on  land 

13.75 
$22.59 

10.00 

13.75 
23. U5 

11.98 

6.53 

10.24 

20.66 

10.87 
21.95 

12.28 

TOTAL  COST 

21.06 

2U.26 

17.30 

22.  4g 

INCOME 

Grain 

$11.77 

11.16 

11.H5 

11.98 

5.30 

13.10 

12.50 

11.76 

Straw 

.63 

.75 

.ss 

.69 

.96 

.s4 

l.iU 

1.29 

Pasture 

1.13 
$13.53 

— 

.68 
13.01 

.01 

-- 

.40 

i4.34 

.88 
14.52 

1.44 

TOTAL  INCOME 

11.91 

12.6s 

6.26 

14.49 

NET  PROFIT  AN  ACRE 

$-9.06 

-9.15 

-10. UU 

-11.58 

-11. ok 

-6.32 

-iM 

-7.99 

NET  COST  A  BUSHEL 

$  .71 

.75 

•  7S 

.sH 

1.21 

.60 

.52 

.65 

M>  57 


WHEAT 
Table  3.  Costs  of  Production  (acre  basis)  on  11  farms  (411.56  acres,  8,211  bushels) 

Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  net  cost  a  bushel) 


Farm  number 

26 

28 

23 

30 

13 

11 

8 

Acres  in  wheat 

35.72 

40.87 

43.91 

46.3 

76.24 

6.77 

57.42 

Yield  an  acre 

20.2  • 

17.6 

25.9 

16.33 

23.0 

27.3 

19.1 

Labor  an  acre 

Man  hours 

9.1 

10.6 

11.4 

8.0 

10.1 

12.9 

10.8 

Horse  hours 

25.5 

30.9 

16.5 

9.6 

13.1 

10.9 

25.2 

Tractor  hours 

— 

— 

1.2 

2.05 

.01 

3.6 

— 

COST  ITEMS 

Growing  costs 

Man  labor 

$  1.02 

1.36 

.87 

.67 

.80 

1.28 

1.05 

Horse  labor 

1.89 

2.93 

.93 

.46 

.80 

.77 

1.88 

Tractor  labor 

— 

— 

2.05 

1.38 

1.22 

2.71 

— 

Machinery 

.38 

.45 

.87 

.66 

.42 

1.00 

.44 

Seed 

1.65 

1.50 

1.88 

1.81 

2.02 

1.73 

1.92 

Manure 

.38 

.84 

.24 

.47 

1.15 

.62 

.37 

Gen'l  farm  expense 

.91 

1.41 

2.60 

.90 

2.05 

1.98 

2.04 

Miscellaneous 

— 

.68 
9.17 

.10 
9.54 

.18 
6.53 

— — 

— 

-- 

Total  growing  cost 

$  6.23 

8.46 

10.09 

7.70 

Harvesting  costs 

Man  labor 

$  1.59 

1.63 

2.74 

1.64 

2.27 

2.47 

2.01 

Horse  labor 

1.18 

1.04 

1.50 

.74 

1.18 

.71 

1.09 

Tractor  labor 

— 

— 

— 

.27 

.43 

.58 

— 

Twine 

.30 

.33 

.30 

.34 

.38 

.27 

.34 

Threshing  and  fuel 

1.26 

.88 

1.34 

.93 

1.36 

1.67 

.99 

Machinery 

.18 

.12 
4.00 

.34 
6.22 

.19 
4.11 

.28 
5.90 

.35 
6.05 

.21 

Total  harvesting 

$  4.51 

4.64 

Cost  of  growing 

and  harvesting 

$10.74 

13.17 

15.76 

10.64 

14.36 

16.14 

12.34 

Taxes  on  land 

$  2.24 

1.68 

1.87 

1.68 

2.18 

2.72 

2.20 

Interest  on  land 

7.50 

8.00 
22.85 

10.00 
27.63 

6.54 
18.86 

11.00 
27.54 

13.93 
32.79 

8.87 

TOTAL  COST 

$20.48 

23.41 

INCOME 

Grain 

$23.88 

20.72 

30.57 

20.73 

29.89 

33.34 

23.28 

Straw 

.67 

.49 

.23 

.91 

.46 

.44 

.82 

Pasture 



4.01 
25.22 

.03 
30.83 



___ 



TOTAL  INCOME 

$24.55 

21.64 

30.35 

33.78 

24.10 

NET  PROFIT  AN  ACRE 

$  4.07 

2.37 

3.20 

2.78 

2.81 

.99 

.69 

NET  COST  A  BUSHEL 

$  .98 

1.05 

1.06 

1.10 

1.18 

1.18 

1.18 

t.5& 


WHEAI  (Continued) 

Table  3.  Costs  of  Production  (acre  basis)  on  11  farms  (411.56  acres,  8,211  "bushels 

Chanpaign-Fiatt  Counties  -  1927 
(Farms  ranked  in  order  of  net  cost  a  bushel) 


1927 

1926 

1925 

11  farms 

13  farms 

11  farms 

Farm  number 

25 

29 

15 

22 

True  Av. 

True  Av. 

True  Av. 

Acres  in  wheat 

23.82 

50.2 

19.96 

10.38 

37.4 

29.9 

36.3 

Yield  an  acre 

19.9 

16.9 

16.7 

18.3 

20.0 

20.9 

21.1 

Labor  an  acre 

Man  hours 

9.9 

9.3 

6.8 

17.8 

10.0 

11.6 

9.3 

Horse  hours 

28.7 

27.6 

7.4 

33.4 

20.5 

22.4 

20.1 

Tractor  hours 

— 

— 

2.05 

2.9 

.9 

.6 

.4 

COST  ITEMS 

Growing  costs 

Man  labor 

$  1.37 

1.12 

.51 

2.50 

1.02 

1.04 

Horse  labor 

2.39 

2.39 

.58 

2.60 

1.55 

1.80 

Tractor  labor 

— 

.67 

2.97 

.75 

.89 

Machinery 

.77 

.67 

.42 

1.28 

.58 

.59 

Seed 

2.71 

1.48 

1.94 

2.11 

1.85 

2.44 

Manure 

1.31 

.88 

.88 

1.09 

.72 

.98 

Gen'l  farm  expense 

1.75 

1.09 

1.78 

2.18 

1.67 

1.98 

Miscellaneous 

— 

— 

6~.78 

__ 

.10 
8.24 

— 

Total  growing  cost 

$10.30 

7.63 

14.73 

9.72 

Harvesting  costs 

Man  labor 

$  1.32 

1.47 

1.51 

2.37 

1.91 

2.11 

Horse  ls.bor 

.94 

1.43 

.48 

.79 

1.10 

1.21 

Tractor  labor 

— 

— 

.77 

— 

.16 

.34 

Twine 

.26 

.32 

.30 

.21 

.33 

.32 

Threshing  and  fuel 

1.14 

•  O^E 

.83 

1.19 

1.06 

1.23 

Machinery 

1.03 

.19 
3.95 

.21 
4.10 

.67 
5.23 

.28 
4.84 

.27 
5.48 

Total  harvesting  cost 

$  4.69 

Cost  of  growing 

and  harvesting 

$14.99 

11.58 

10.88 

19.96 

13.08 

15.20 

11.88 

Taxes  on  land 

$  1.88 

1.85 

2.58 

1.94 

2.01 

2.25 

1.86 

Interest  on  land 

10.00 

8.74 
22.17 

12.50 
25.96 

10.00 
31.90 

9.26 
24.35 

11.35 
28.80 

11.59 

TOTAL  COST 

$26.87 

25.33 

INCOME 

Grain 

$25.27 

21.27 

20.85 

22.51 

24.69 

26.35 

26.99 

Straw 

.63 

.12 

.50 

.77 

.54 

.53 

.90 

Pasture 

.63 

$26.53 

.04 
21.43 

2.53 
25.81 

.51 
25.74 

1.19 
28.07 

.66 

TOTAL  INCOME 

21.35 

28.55 

NET  PROFIT  AN  ACRE 

$  -.34 

-.74 

-4.61 

-6.09 

1.39 

-.73 

3.22 

NET  COST  A  BUSHEL 

$  1.29 

1.31 

1.53 

1.56 

1.17 

1.30 

1.12 

#•59 


SOYBEANS  (Threshed) 
Table  4.  Costs  of  Production  (acre  basis)  of  Soybeans  Threshed  on  7  Farms 

(156.56  acres,  2,408.8  bushels) 
Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  net  cost  a  bushel) 


1927     | 

1926 

Farm  number 

15 

26 

24 

29 

11 

13 

22 

7  farms 
True  Av. 

7  farms 
True  Av. 

Acres  in  soybeans 

19.79 

33.37 

20.5 

24.0 

13.58 

28.56 

16.76 

22.36 

21.7 

Yield  per  acre 

28.8 

17.3 

13.8 

12.8 

13.0 

12.0 

9.1 

15.4 

13.5 

LABOH  AIT  ACRE 

Man  hours 

11.40 

9.2 

11.0 

7.7 

11.5 

12.3 

15.6 

10.9 

10.4 

Eorse  hours 

13.74 

32.4 

20.7 

19.0 

20.8 

12.4 

43.0 

22.9 

25.5 

Tractor  hours 

3.7 



1.4 

1.9 

1.1 

4.0 



1.8 

1.0 

COST  ITEMS 

Growing  costs 

Man  labor 

$  1.26 

1.96 

2.30 

1.30 

1.31 

1.37 

2.71 

1.73 

1.50 

Horse  labor 

1.02 

3.05 

2.08 

1.46 

2.20 

.65 

2.22 

1.82 

2.14 

Tractor  labor 

1.50 



1.49 

1.42 

.85 

2.58 



1.15 

.86 

Machinery 

.69 

.61 

1.10 

.73 

.59 

.59 

1.03 

.74 

.68 

Seed 

3.20 

2.94 

.88 

2.21 

2.95 

2.51 

4.70 

2.70 

3.04 

Manure 

.44 

.19 

.35 

.44 

.31 

.58 

.55 

.40 

.35 

G-en'l  farm  expense 

3.01 

.95 

1.17 

1.06 

1.72 

2.71 

1.88 

1.74 

1.61 

Miscellaneous 









.03 





.01 

.01 

Total  growing  cost 

$11.12 

9.70 

9.37 

8.62 

10.01 

10.99 

13.09 

10.29 

10.19 

Harvesting  cost 

Man  labor 

$  2.25 

.70 

.90 

.86 

2.12 

2.41 

1.69 

1.49 

1.30 

Eorse  labor 

.32 

.87 

.61 

1.5C 

1.09 

1.17 

1.04 

1.02 

.97 

Tractor  labor 

1.05 









,55 



.23 

.05 

Twine 

.28 

.25 

.19 

.38 



.32 



.23 

.27 

Threshing  and  fuel 

2.88 

1.99 

.29 

1.42 

1.53 

1.54 

1.49 

1.61 

1.95 

Machine 

.33 

.28 

.51 

.13 

.28 

.10 
4.32 

.30 
4.88 

.31 

Total  harvesting 

$  7.61 

4.09 

2.50 

4.51 

4.87 

6.27 

4.85 

Cost  of  growing 

and  harvesting 

$18.73 

13.79 

11.87 

13.13 

14.88 

17.26 

17.41 

15.17 

15.04 

Taxes  on  land 

$  2.58 

2.24 

1.54 

1.85 

2.77 

2.18 

1.93 

2.14 

2.01 

Interest  on  land 

12.50 

7.50 

10.00 

8.75 

13.75 

13.00 

10.00 

10.46 
27.77 

9.58 

TOTAL  COST 

$33.81 

23.53 

23.41 

23.73 

31.40 

32.44 

29.34 

26.63 

INCOME 

Grain 

$38.88 

18.15 

13.84 

22.31 

13.00 

12.00 

9.13 

18.31 

17.56 

Straw 

2.02 

1.80 

.78 

1.66 

.89 

2.37 



1.50 

1.68 

Pasture 

1.00 

.83 

.22 









.33 
20.14 

.03 

TOTAL   INCOME 

$41.90 

20.78 

14.84 

23.97 

13.89 

14.37 

9.13 

19.27 

NET  PROFIT  AN  ACRE 

$  8.09 

-2.75 

-8.57 

.24 

-17.51 

-18.07 

-20.21 

-  7.63 

-7.36 

NET  COST  A  BUSHEL 

$  1.07 

1.21 

1.62 

1.73 

2.35 

2.50 

3.22 

1.69 

1.84 

M-  So 


Winter  Wheat 


Winter  wheat  was  produced  on  only  11  of  the  15  farms  as  compared  with  13  of 
the  15  farms  in  1926.   The  total  acreage  was  greater,  however,  being  411.56, 
while  only  338.56  acres  were  raised  on  the  13  farms  in  1926.   The  average  yield 
was  practically  the  same  for  the  two  years,  bat  the  cost  a  "bushel  was  only  $1.17 
in  1927  as  compared  with  $1.30  in  1926.   The  costs  of  "both  growing  and  harvesting 
were  lower  in  1927. 

The  net  return  averaged  $1.39  profit  with  a  variation  from  a  loss  of  $6.09 
to  a  profit  of  $4.07  an  acre. 

Spring  Wheat 

Spring  wheat  was  raised  on  on]y  two  fields  on  two  farms  with  a  total  of  38 
acres.  These  two  fields  were  emergency  crops  to  make  the  best  of  adverse  weather 
conditions  In  the  spring.   The  cost  was  $21.11  an  acre.  Thus  it  was  practically 
the  same  as  oats,  which  has  about  the  same  requirements  for  labor  and  power.   The 
yield  was  low — 12.2  bushels  an  acre,  and  as  a  result  the  cost  of  producing  a 
bushel  was  high,  $1.67,  and  the  enterprise  gave  a  loss  of  $5.84  an  acre.  This 
does  not  necessarily  mean  that  spring  wheat  is  a  low  profit  crop.   More  informa- 
tion will  be  necessary  to  establish  its  relative  profitableness  for  this  particu- 
lar section.   The  question  might  be  raised  as  to  whether  the  farm  would  have  suf- 
fered a  greater  or  less  loss  by  using  some  other  crop  to  fill  the  same  place  in 
the  rotation. 

Soybeans  (Threshed) 

The  production  of  soybeans  for  seed  or  grain  was  quite  similar  to  1926. 
The  number  of  farms  growing  soybeans  was  the  same;  the  average  acreage  for  each 
farm  was  only  .6  of  an  acre  larger  in  1927;  the  growing  cost  $.10  more;  harvest- 
ing cost  $.03  more;  and  the  total  cost  was  $1.14  an  acre  higher.   The  1927  yield 
was  1.9  bushels  larger  which  reduced  the  cost  a  bushel  from  $1.84  in  1926  to 
$1.69  in  1927.  However,  a  slightly  lower  value  for  beans  makes  the  net  loss  a 
little  larger  in  1927. 

Soybeans  are  not  as  yet  one  of  the  major  crops  on  these  farms.  They  are  a 
relatively  new  crop  and  have  been  used  more  as  an  emergency  crop  which  costs  more 
to  produce  than  a  well  established  crop  or  a  major  crop  regularly  planned  for. 
If  soybeans  should  be  made  a  major  crop,  its  costs  of  production  might  be  lower 
than  these  figures  indicate.   The  effect  upon  the  other  crops  and  the  farm  orga- 
nization would  have  to  be  given  serious  consideration  if  they  were  introduced 
sufficiently  to  change  the  proportion  of  crops  to  any  great  extent  upon  any  given 
farm.   The  average  costs  have  been  quite  consistent  from  year  to  year. 


#-6i 


CLOVER  AJYD  MIXED  HAY 

Ta"ble  5«-Costs  of  Production  per  acre  on  10  Farms  (150.68  acres  -  256.3^  tons) 

Champaign-Piatt  Counties,  1927 
(Farms  ranked  in  order  of  net  cost  a  ton) 


Number  of  farm 

26 

24 

131 

221 

28 

22 

Acres  in  hay 

2.62 

4.24 

10.57 

3.85 

19.09 

6.27 

Yield  an  acre 

4.6 

3.85 

2.7*+ 

3.12 

i.4i 

1.91 

Labor  an  acre 

Man  hours 

31.3 

21.2 

11-7 

25.2 

3.S 

16.6 

Horse  hours 

26.7 

22.9 

13.0 

15.1 

3.9 

IS. 5 

Tractor  hours 

- 

- 

- 

- 

- 

- 

COST  ITEMS 

Man  labor 

$  9.08 

6.15 

3.5S 

7.12 

1.09 

4.69 

Horse  labor 

3.22 

2.98 

1.90 

l.l4 

.48 

l.4o 

Tractor  labor 

- 

- 

- 

- 

- 

- 

Seed 

I.29 

1.6l 

4.02 

2.15 

- 

2.15 

Machinery 

1.26 

2.06 

.32 

.27 

.SB 

.48 

General  farm  expense 

3.23 

2.24 

2.56 

3.04 

•  37 

2.00 

Manure 

.19 

.36 

1-73 

2.  39 

1.43 

.55 

OPERATING  COST 

$18.27 

15.  HO 

14. 6l 

l6.ll 

4.25 

11.27 

Taxes  on  land 

$  2.24 

I.5U 

2.18 

1.9^ 

I.69 

1.93 

Interest  on  land 

7.50 

10.00 

11.51 

10.00 

8.00 

10.00 

TOTAL  COST 

$28.01 

26.94 

28.30 

28.05 

13.94 

23.20 

INCOME 

Hay 

$39.12 

35.55 

17.12 

15.5S 

11.31 

9.57 

Pasture 

— 

— 

3-29 

.16 

- 

— 

Seed 

- 

- 

- 

— 

- 

3.99 

TOTAL  INCOME 

$39.12 

35.55 

21.01 

15.74 

11.31 

13.56 

NET  PROFIT  AN  ACRE 

$11.11 

8.61 

-7.29 

-12.31 

-2.63 

-9.64 

NET  COST  A  TON 

$  6.12 

6.99 

8.91 

8.95 

9.88 

10.04 

1  Second  crop  cut  for  seed.  All  other  farms  cut  two  crops  for  hay. 


Wte 


CLOVER  AND  MIXED  HAY  (Continued) 

Table  5. -Costs  of  Production  per  Acre  on  10  Farms  (150.68  acres  -  256.34  tons) 

Champaign-Piatt  Counties,  1927 
(Farms  ranked  in  order  of  net  cost  a  ton) 


T 

1927 

Farm  number 

15 

25 

27 

ll1 

10  farms 
True  average 

Acres  in  hay- 

13.21 

17.21 

5.71 

67.91 

150.68 

Yield  an  acre 

2.27 

1.45 

1.58 

1.23 

1.7 

LABOR  AN  ACRE 

Man  hours 

15.3 

6.0 

10.3 

10.1 

10.8 

Horse  hours 

22.9 

9.2 

10.3 

7.9 

10.7 

Tractor  hours 

.6 

- 

- 

- 

.05 

COST  ITEMS 

Man  labor 

$  4.71 

1.56 

3.06 

3.03 

3.17 

Horse  labor 

3.06 

.83 

1.52 

1.26 

1.41 

Tractor  labor 

.41 

- 

- 

- 

.04 

Seed 

1.30 

1.41 

1.83 

.92 

1.25 

Machinery 

.94 

.22 

1.34 

.38 

.60 

General  farm  expense 

4.03 

.94 

1.13 

1.52 

1.70 

Manure 

.44 

.65 

.29 

.31 

.66 

OPERATING  COST 

$14.39 

5.61 

9.17 

7.42 

8.83 

Taxes  on  land 

$  2.58 

1.88 

2.18 

2.84 

2.39 

Interest  on  land 

12.50 

10.00 

10.00 

13.75 

11.72 

TOTAL  COST 

$29.97 

17.49 

21.35 

24.01 

22.94 

INCOME 

Hay 

$17.25 

11.62 

13.22 

9.89 

12.91 

Pasture 

.46 

1.00 

- 

.11 

.48 

Seed 

5.45 
$23.16 

- 

- 

- 

.65 

TOTAL  INCOME 

12.62 

13.22 

10.00 

14.04 

NET  PROFIT  AN  ACRE 

$-6.81 

-  4.87 

-  8.13 

-14.01 

-  8.90 

NET  COST  A  TON 

$10.60 

11.35 

13.54 

19.41 

12.82 

'Only  one  crop  cut 


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MISCELLANEOUS  CROPS 


Table  7.   Costs  of  Production  per  Acre  on  Miscellaneous  Crops  Grown  on  Some  Cham- 
paign and  Piatt  County  Farms,  1927. 


!    Spring  Wheat 

Hulless  Cats 

Barley 

Timothy  Seed 

Farm  number 

27 

30 

15 

10 

22 

30 

Acres 

20.68 

17.33 

26.65 

20.48 

3.57 

4.6 

Yield  an  acre 

17.8 

5.5 

21.6 
(48  lbs) 

20.8 

3.7 

7.0 

LABOR  AN  ACRE 

Man  hours 

8.9 

8.0 

7.3 

5.5 

7.8 

4.2 

Horse  hours 

12.5 

7.2 

11.4 

6.0 

12.9 

11.0 

Tractor  hours 

.7 

1.85 

2.1 

.9 

— 

.43 

COST  ITEMS 

Growing  costs 

Man  labor 

$   .49 

.49 

.94 

.32 

-- 

— 

Horse  labor 

.50 

.08 

1.08 

.46 

— 

— 

Tractor  labor 

.33 

.70 

.68 

.34 

— 

— 

Machinery 

.19 

.12 

.27 

.11 

— 

— 

Seed 

2.67 

2.60 

2.00 

2.44 

— 

— 

Manure 

.53 

.47 

.88 

.18 

.55 

.24 

General  farm  expense 

.98 

.78 

1.93 

.60 

.95 

.82 

Miscellaneous 

— 

— 

— 

— 

— 

— 

Total  growing  cost 

$  5.69 

5.24 

7.78 

4.45 

1.50 

1.06 

Harvesting  costs 

Man  Labor 

$  2.15 

1.85 

1.31 

1.20 

2.21 

2.44 

Horse  labor 

1.33 

.80 

.44 

.50 

.97 

1.35 

Tractor  labor 

— 

.27 

.67 

.46 

— 

.22 

Twine 

.32 

.28 

.28 

.19 

.16 

.29 

Threshing  and  fuel 

1.07 

.37 

.54 

1.14 

1.19 

1.91 

Machinery 

.33 

.19 

.32 

.23 

.87 

.16 

Total  harvesting 

$  5.20 

3.76 

3.56 

3.72 

5.40 

6.37 

Cost  of  growing 

and  harvesting 

$10.89 

9.00 

11.34 

8.17 

6.90 

7.43 

Taxes  on  land 

$  2.20 

1.69 

2.58 

2.29 

1.94 

1.69 

Interest  on  land 

10.07 
$23.16 

8.00 
18.69 

12.50 
26.42 

13.75 
24.21 

10.00 

8.00 

TOTAL  COST 

18.84 

17.12 

INCOME 

Grain 

$20.79 

6.96 

21.53 

14.13 

7.49 

14.11 

Straw 

.82 

.75 

.90 

.39 

10.08 

6.95 

Pasture 

.18 
22.61 

— 

1.68 

2.61 

TOTAL  INCOME 

$21.61 

7.71 

14.52 

19.25 

23.67 

NET  PROFIT  AN  ACRE 

$-1.55 

-10.98 

-3.81 

-9.69 

.41 

6.55 

NET  COST  A  BUSHEL 

$  1.26 

3.27 

1.18 

1.15 

1.91 

1.07 

1/.65 


Clover  and  Mixed  Hay 


The  year  1927  was  one  for  good  hay  yields.  Seedings  came  through  the  win- 
ter in  good  shape  and  the  damp,  cool  spring  and  summer  were  responsihle  for  a 
rank  growth  which  produced  large  yields  "but  the  quality  was  poor  because  of  the 
heavy  growth  and  poor  weather  conditions.  In  spite  of  the  favorable  conditions 
for  hay  the  percentage  of  the  total  crop  area  in  hay  was  small.  Even  when  com- 
bined with  sweet  clover  it  makes  up  only  6.2  percent  of  the  crop  land.  At  this 
rate,  land  would  be  sown  to  clover  only  once  in  16  years. 

The  average  return  was  a  loss.   The  low  price  of  hay  at  harvesting  time, 
which  was  used  in  giving  the  fields  credit  for  the  hay  produced,  was  responsible 
for  the  low  net  income. 

Clover  hay  is  not  a  major  crop  in  East  Central  Illinois.   Very  little  is 
sold  from  the  farm  and  this  is  usually  to  a  neighbor.   Its  contribution  to  the 
farm  income  is  indirectly  by  being  fed  to  cattle  or  by  the  effect  it  has  on  in- 
creasing the  yields  of  the  other  crops  of  the  rotation.   The  clover  production 
account  shows  a  loss  on  all  but  two  farms.   The  average  for  all  10  farms  was  a 
loss.  Even  in  years  of  better  hay  prices  it  shows  little  or  no  profit.  However, 
the  value  of  its  effect  upon  other  crops  is  not  credited  to  the  clover.  Experi- 
ment station  information  and  the  experience  of  farmers  generally  is  that  the  value 
to  other  crops  is  sufficient  to  have  it  included  in  the  corn  belt  rotation  unless 
some  other  legume  can  be  produced  which  will  have  a  better  effect  upon  other 
crops  or  produce  more  hay  or  feed,  or  both.   The  best  interpretation  of  this  ac- 
count, then,  is  not  to  eliminate  the  enterprise  unless  some  other  crop  can  fill 
the  place  in  the  cropping  system  at  a  greater  net  profit,  but  to  attempt  to  in- 
crease the  profits  by  improvements  in  production. 

Miscellaneous  Crops 
Spring  Wheat.  Hulless  Oats.  Barley.  Timothy 

The  figures  on  these  crops  are  not  presented  as  standard  costs  but  merely 
as  a  record  of  what  happened  on  farms  where  their  production  was  attempted. 

Miscellaneous  Hay  Crops 
Soybeans.  Alfalfa,  and  Timothy 

•  Although  the  acreages  of  these  crops  are  small,  which  prevents  the  use  of 
averages  for  standards,  there  is  even  less  variation  in  the  acre  costs  than  on 
some  of  the  more  standard  crops.   There  also  seems  to  be  a  similarity  of  acre 
costs  with  those  of  the  same  crops  for  previous  years.   This  would  indicate  that 
the  costs  are  probably  representative.   The  low  price  of  hay  during  the  summer 
of  1927  accounts  for  the  low  income  and  the  net  losses. 


tf-66 


Cattle 


On  the  14  farms  that  kept  milk  cattle  there  was  an  average  of  7.8  animal 
units  (mature  cattle  or  their  equivalent  in  young  stock)  and  of  these  4.4  were 
milk  cows.  Most  of  the  cows  were  grades  or  cross  "breds  with  the  "beef  "breeds 
predominating.   Milk  production  is  not  a  major  enterprise  on  any  of  these 
farms.   The  cows  are  kept  to  furnish  milk  for  family  use  and  to  provide  a  minor 
source  of  income  from  the  sale  of  cream,  "butter,  and  veal.   Three  of  the  farms 
sold  some  whole  milk  during  the  year  and  two  others  fed  out  their  calves  as 
long  yearlings.   One  farm  "bought  feeders  and  finished  them  for  the  market,  but 
this  has  "been  considered  a  separate  enterprise  and  not  included  with  the  milk 
cattle  costs. 

The  net  profit  for  each  animal  unit  averaged-  $11.77.  ■  For  the  two  previous 
years  this  account  showed  a  loss.   The  increase  in  income  was  due  to  an  increase 
in  the  price  of  "beef  cattle  and  also  to  a  reduction  in  the  feed  costs.   The  in- 
crease in  the  average  production  of  milk  also  helped.   The  lower  feed  cost  was 
due  to  more  abundant  pastures  and  cheaper  roughage  which  items  make  up  most  of 
the  feed  for  this  class  of  cattle.   Grain  prices  were  higher  but  this  did  not 
affect  the  feed  cost  as  much  as  did  the  lower  prices  of  hay  and  straw  and  the 
better  pastures. 

The  variation  in  net  return  for  each  animal  in  the  milking  herd  was  from 
a  profit  of  $57.93  to  a  loss  of  $29.50.  This  demonstrates  that  a  minor  enter- 
prise may  have  considerable  influence  on  the  net  farm  income. 

The  milk  cattle  enterprise  as  conducted  on  the  average  grain  farm  may  be 
considered  more  as  a  by-product  to  grain  production  than  as  a  special  produc- 
tion.  It  makes  use  of  pastures  and  roughage  which  might  not  find  as  suitable 
a  market  as  through  cattle.   It  also,  provides  productive  employment  for  labor, 
particularly  during  the  winter  months.   The  fact  that  the  milk  cattle  have 
almost  always  shown  a  loss  until  1927  when  hay,  straw,  and  beef  prices  were 
more  favorable,  does  not  necessarily  mean  that  there  is  no  place  for  this 
enterprise  on  grain  farms.   The  wide  variations  in  the  net  return  on  different 
farms  indicate  that  it  is  not  given  the  same  attention  as  are  the  major 
enterprises.   With  the  narrow  margin  of  profit  in  farming  it  is  necessary  to 
make  each  enterprise  contribute  its  share  to  the  farm  income. 


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PORK 


Table  9. -Costs  of  Production  for  100  Pounds  Pork  on  15  Farms  (122,178  Ids.  pork) 

Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  total  cost  of  producing  100  pounds) 


1 

Farm  number 

28 

29 

24 

25 

11 

8 

13 

15 

30 

COST  ITEMS 

Feed 

$  5.09 

5.71 

5.59 

4.80 

4.92 

7.41 

6.11 

7.23 

6.06 

Man  labor 

.86 

.40 

.98 

1.18 

1.42 

.29 

.81 

.68 

1.89 

Forse  labor 

.04 

.02 

.06 

.07 

.12 

.05 

.05 

.03 

.17 

Int ,  on  investment 

©   5  percent 

.28 

.32 

.28 

.11 

.37 

.56 

.22 

.26 

.41 

Bldg.  &  equip,  exp. 

.06 

;23 

.31 

.62 

.30 

'  .11 

.96 

.08 

.50 

G-en'l  farm  expense 

.28 

.17 

.36 

.71 

.72 

.19 

.58 

.58 

.63 

Veterinary  and 

medicine 

.25 

.16 

- 

.15 

- 

.16 

- 

.44 

.19 

Miscellaneous 

.15 

.•17 
7.18 

•  .12 

.10 
7.74 

.06 

.20 
8.97 

.40 
9.13 

.08 
9.38 

.28 

TOTAL  COST 

$  7.01 

7.70 

7.91 

10.13 

income 

Increase 

$  6.59 

6.97 

5.77 

7.16 

-2.39 

6.73 

5.89 

7.58 

5.12 

Us'ed  in  household 

1.43 

.06 

1.85 

.67 

9.83 

1.24 

3.11 

.17 

1.46 

Manure 

— 

.45 
7.48 

— 

— 

— 

.48 
8.45 

— 

.12 
7.87 

- 

TOTAL  INCOME 

$  8.02 

7.62 

7.83 

7.44 

9.00 

6.58 

PROFIT. PER  100  lbs. 

$  1.01 

-   .30 

-.08 

.09 

-.47 

-.52 

-.13 

-1.51 

-3.55 

Amt.  of  feed  (lbs.) 

Corn  equivalent 

358.9 

494.1 

360.0 

408.0 

298.0 

551.0 

203.0 

395.3 

453.4 

Corn 

356.0 

420.0 

360.0 

408.0 

298.0 

551.0 

203.0 

341.0 

431.0 

Oats 

3.0 

45.0 

■  - 

- 

- 

- 

- 

63.0 

26.0 

Other  grains 

- 

35.0 

- 

- 

- 

- 

- 

- 

- 

Tankage  equivalent 

13.7 

3.8 

31.9 

- 

32.1 

17.9 

- 

54.3 

2.1 

Soybeans 

- 

- 

9.2 

-•■ 

7.0 

— 

- 

60.4 

- 

Tankage 

- 

-  ■ 

- 

- 

- 

7.4 

- 

2.5 

- 

Skim  milk 

165.0 

43  .'6 

294.0 

- 

326.7 

28.8 

- 

3.8 

5.4 

Other  proteins 

- 

- 

- 

- 

- 

11.3 

3.5 

2.3 

Mill  feeds 

- 

At 

- 

- 

- 

- 

- 

- 

- 

Minerals 

- 

1.8 

- 

- 

- 

- 

4.0 

3.2 

- 

Straw 

- 

- 

- 

- 

- 

4.9 

- 

56.0 

- 

Roughage 

- 

23.0 

- 

- 

- 

- 

- 

31.0 

Pasture  days 

.82 

1.6 

1.6 

2.7 

.1 

3.04 

1.8 

1.74 

Labor 

Man  hours 

3.0 

1.4 

3.4 

4.2 

4.8 

1.0 

2.6 

2.2 

6.5 

Horse  hours 

.3 

.1 

.5 

.64 

.8 

.4 

.4 

.2 

1.3 

Total  pounds  pork 

produced 

11,025 

22,445 

6,595 

2,955 

2,130 

10,181 

2,513 

33,945 

4,425 

Sold 

- 

6,918 

3,840 

2,310 

1,150 

21,426 

4,218 

34,255 

4,340 

Used 

1,575 

137 

1,015 

225 

2,055 

1,115 

716 

490 

675 

M-  70 


PORK  (Continued) 

Table  9. -Costs  of  Production  per  100  Pounds  Pork  on  15  Farms  (122,178  lbs, 

Champaign-Piatt  Counties  -  1927 
(Farms  ranked  in  order  of  total  cost  of  producing  100  pounds) 


pork) 


1927 

1926 

1925 

Farm  number 

18 

26 

10 

23 

22 

27 

15  farms 
True  av. 

15  farms 
True  av. 

16  farms 
True  av. 

COST  ITEMS 

Feed 

$  7.24 

6.74 

8.91 

7.79 

7.62 

9.51 

6.60 

5.50 

8.95 

Man  labor 

1.13 

1.54 

1.10 

2.10 

2.23 

3.42 

.86 

.77 

.65 

Horse  labor 

.09 

.21 

.01 

.19 

.03 

.15 

.06 

.04 

.06 

Int.  on  investment 

@  5  percent 

.37 

.45 

.55 

.38 

.32 

.57 

.34 

.31 

.24 

Bldg.  &  equip,  exp. 

.48 

.72 

.13 

.39 

1.18 

.53 

.27 

.25 

.20 

Gen'l  farm  expense 

.98 

.55 

.44 

1.32 

.95 

1.26 

.49 

.52 

.43 

Veterinary  and 

medicine 

.33 

.23 

.24 

.35 

— 

.46 

.25 

.23 

.14 

Miscellaneous 

.06 
$10.68 

.30 

.03 

.04 

.25 

.75 

.14 
9.01 

.04 
7.66 

.02 

TOTAL  COST 

10.74 

11.41 

12.56 

12.59 

16.65 

10.69 

INCOME 

Increase 

$  8.06 

5.54 

6.64 

7.59 

6.15 

-1.76 

6.71 

10.52 

11.60 

Used  in  household 

1.05 

2.77 

1.89 

— 

.90 

9.63 

1.08 

1.22 

.84 

Manure 

- 

- 

- 

- 

- 

— 

.16 
7.95 

.17 

11.91 

.08 

TOTAL  INCOME 

$  9.11 

8.31 

8.53 

7.59 

7.05 

7.87. 

12.52 

PROFIT  PER  100  lbs. 

$-1.57 

-2.43 

-2.88 

-4.97 

-5.54 

-8.78 

-1.06 

4.25 

1.83 

Amt .  of  feed  (lbs.) 

Corn  equivalent 

540.4 

548.7 

688.4 

635.8 

438.2 

763.0 

456.8 

429.0 

431.8 

Corn 

538.0 

522.0 

511.0 

626.0 

437.0 

763.0 

418.1 

414.0 

411.7 

Oats 

3.2 

31.0 

205.8 

10.7 

1.6 

- 

37.4 

11.7 

20.8 

Other  grains 

- 

- 

- 

- 

- 

- 

6.5 

4.7 

2.2 

Tankage  equivalent 

15.8 

9.1 

3.0 

8.7 

55.8 

12.9 

23.9 

22.0 

33.3 

Soybeans 

12.0 

1.0 

- 

- 

3.0 

- 

18.5 

16.1 

22.6 

Tankage 

- 

- 

- 

— 

- 

- 

1.3 

4.4 

8.8 

Skim  milk 

37.0 

100.0 

36.4 

105.4 

642.0 

34.7 

70.0 

47.7 

57.2 

Other  proteins 

4.0 

- 

- 

- 

— 

19.0 

2.6 

.6 

1.2 

Mill  feeds 

- 

- 

— 

— 

— 

- 

.1 

.15 

1.1 

Minerals 

2.5 

2.4 

- 

- 

- 

— 

1.7 

2.7 

1.9 

Straw 

- 

11.3 

17.8 

- 

- 

- 

17.0 

16.5 

- 

Roughage 

- 

- 

- 

- 

- 

- 

5.4 

.2 

5.6 

Pasture  days 

1.8 

1.2 

1.9 

2.4 

3.0 

- 

1.7 

3.5 

13.0 

Labor 

Man  hours 

4.4 

5.3 

4.0 

6.2 

7.9 

11.5 

3.0 

2.8 

2.5 

Horse  hours 

.6 

1.7 

.06 

1.3 

.4 

1.0 

.4 

.33 

.4 

Total  pounds  pork 

- 

produced 

9,994 

6,200 

5,070 

1,790 

2,000 

910 

8,145 

8,733 

12,596 

Sold 

7,794 

340 

1,050 

3,090 

- 

600 

6,089 

- 

- 

Used 

1,000 

1,605 

800 

— 

200 

730 

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Pork 

A  total  of  122,178  pounds  of  pork  were  produced  on  the  15  farms;  more  than 
half  of  this  was  produced  on  three  farms.   On  the  other  farms  hogs  were  strictly  a 
minor  enterprise  and  even  on  the  three  high  producing  farms  not  enough  hogs  were 
raised  to  use  all  of  the  corn  produced. 

The  average  net  return  was  a  loss  of  $1.06  on  each  100  lbs.  produced.  The 
decided  drop  in  the  price  of  hogs  and  an  increase  in  the  price  of  corn  accounts 
for  this.   The  cost  for  each  100  lbs.  produced  was  $9.01  and  the  income  was  $7.95. 
The  average  income  for  each  100  lbs.  is  less  than  the  average  price  received  which 
is  accounted  for  by  the  loss  in  inventory  value  of  hogs  on  hand  at  the  end  of  the 
year.   The  value  at  the  beginning  of  the  year  was  $11.00  and  at  the  end,  $8.00  a 
hundred  lbs.   This  loss  of  $3.00  a  hundred  must  be  borne  by  the  income  received 
during  the  year. 

The  differences  in  production  efficiency  are  demonstrated  by  the  differences 
in  total  cost  for  each  100  lbs.   Feed  and  labor  are  responsible  for  most  of  these 
differences.  All  farms  but  three  showed  a  loss  on  the  enterprise.   This  figure 
represents  a  low  spot  in  hog  production  rather  than  that  hogs  are  an  unprofitable 
enterprise.  Past  experience  shows  that  at  more  or  less  regular  periods  -  3  to  4 
years  -  the  prices  of  corn  and  hogs  are  unfavorable  to  showing  a  profit  for  that 
particular  time.   Returns  over  a  number  of  years  which  would  include  both  favor- 
able and  unfavorable  prices  show  pork  production  to  return  a  net  profit.   This  may 
be  illustrated  by  comparing  the  figures  for  1925  and  1926  with  those  of  1927.  A 
combination  of  these  three  years  would  still  show  a  profit.   The  figures  for  1924 
which  are  not  included  in  this  table  would  show  a  loss  as  corn  was  high  in  price 
and  hogs  cheap. 

The  relation  of  corn  and  hog  prices  will  explain  the  differences  in  average 
profit  or  loss,  but  whatever  the  prices  may  be,  there  have  always  been  wide  varia- 
tions in  cost  between  individual  farms  for  any  one  year.   These  differences  in 
cost  indicate  differences  in  efficiency  and  are  more  significant  to  the  individual 
perk  producer  than  prices;  because  he  has  to  a  certain  extent  direct  control  over 
his  own  production  which  gives  him  the  opportunity  of  eliminating  wasteful  methods. 

Poultry 

Poultry,  like  most  of  the  other  livestock  on  these  farms,  is  a  minor  enter- 
prise and  more  or  less  a  by-product  of  grain  farming.   The  flocks  averaged  127 
hens  -  the  largest  having  195  and  the  smallest  75.  A  flock  of  this  size  can  se- 
cure much  of  its  own  feed  during  the  summer  months  by  foraging  and  thus  make  use 
of  materials  that  might  otherwise  go  to  waste.   Too  much  reliance  upon  this  method 
of  letting  the  flock  shift  for  itself  is  probably  one  of  the  chief  causes  of  the 
differences  in  net  profit.  Poultry  shows  a  loss  for  1927  while  for  the  two  years 
previous  there  has  been  a  profit.   Lower  egg  and  poultry  prices  and  higher  grain 
prices  were  probably  the  chief  causes.   The  rainy  weather  in  the  spring  was 
unfavorable  for  both  egg  production  and  the  raising  of  young  chickens.   Conditions 
of  price  and  weather  explain  conditions  from  year  to  year,  but  do  not  account  for 
the  differences  between  farms  for  the  same  year.   This  is  due  to  individual  or- 
ganization and  planning  and  the  ability  to  reduce  the  influence  of  adverse  condi- 
tions to  a  minimum. 


M.  7^ 


Farm  Power  Costs 
(Horse  labor  and  tractor  labor) 


The  power  requirements  of  corn  "belt  farms  is  now  going  through  some  very 
significant  changes  and  for  this  reason  has  "been  made  a  subject  of  special  inves- 
tigation.  Horses  are  still  the  standard  and  chief  source  of  power.   The  automo- 
bile and  light  truck  have  almost  entirely  taken  the  place  of  the  power  needs  of 
transportation  of  the  lighter  loads.   Heavy  transportation  is  still  done  mostly 
with  horses  but  each  year  with  the  extension  of  the  good  roads  shows  an  increase 
of  the  heavier  duty  trucks.  Electricity  is  being  used  on  some  of  these  cooperat- 
ing farms  but  is  confined  almost  entirely  to  household.   Small  engines  for  pump- 
ing and  doing  similar  small  belt  power  jobs  have  long  held  their  particular  place 
on  the  average  farm. 

Tractors  have  supplemented  horses  on  many  farms  for  field  work  and  are  con- 
tinually becoming  a  more  important  source  of  power.   Ten  of  the  15  farms  used 
tractors,  one  of  these  had  three  tractors  and  another  had  two,  making  a  total  of 
13  tractors  represented  on  the  ten  farms.   The  other  five  farms  used  horses  en- 
tirely for  the  field  work. 

Tractor  Costs 

The  costs  of  operating  the  tractors  on  the  ten  farms  represent  too  much  varia- 
tion in  kind,  size,  and  use  of  the  tractors  to  be  able  to  determine  an  average  costj 
These  figures  when  compared  with  figures  gathered  on  a  special  tractor  study  are 
within  the  limits  of  variation  for  total  cost,  hours  of  use,  and  cost  an  hour.  Al- 
so, there  are  no  unusual  conditions  affecting  the  tractor  costs  on  these  farms. 

Horse  Labor  Costs 

The  cost  of  keeping  the  work  horses  together,  with  the  cost  of  operating  the 

tractor  make  up  the  largest  item  of  the  total  farm  operating  costs.  Horse  labor 

costs  form  the  second  largest  single  item  of  expense  on  the  central  Illinois  farm, 
man  labor  being  the  largest. 

The  importance  of  the  horse  labor  costs  may  oftentimes  be  underestimated 
because  the  feeds  are  almost  entirely  home  grown  and  the  other  costs  do  not  require 
a  definite  cash  outlay  except  a  few  small  items  as  veterinary  expense,  horse  shoe- 
ing, and  harness  repairs. 

The  average  figures  for  each  work  horse  for  total  cost,  net  cost  and  hours 
of  use  and  also  the  net  cost  an  hour  have  been  surprisingly  constant  during  the 
last  three  years.   The  wide  degree  of  variation  between  individual  farms  is  also 
similar  to  that  of  former  years. 

Variation  in  costs  is  due  mostly  to  differences  in  feed  and  labor  cost  and 
these  are  the  two  items  that  can  be  more  directly  controlled  by  the  farm  operator 
than  any  of  the  others.   The  secret  of  economical  feed  costs  seems  to  be  in  the 
ability  to  adjust  the  feed  according  to  the  work  the  horses  do  without  letting 
them  get  out  of  condition.   The  significance  of  this  may  be  appreciated  more  fully 
if  the  hours  of  work  are  studied.   The  average  hours  work  for  each  horse,  as  an 
average  for  all  farms,  was  only  781  which  is  only  about  25$  of  the  possible  work- 
ing time.   (Some  of  the  horses  on  these  farms  will  average  more  than  1100  hours 
for  the  year).   When  a  horse  is  not  working  and  is  in  good  working  condition  he 
needs  only  a  maintenance  ration  and  this  can  be  supplied  mostly  by  good  pasture  or 
good  roughage. 

A  low  average  cost  of  maintaining  a  work  horse  does  not  always  mean  cheap 
horse  labor.  A  farm  may  have  too  many  horses  for  the  work  to  be  done  or  the  farm 
work  may  be  poorly  organized  so  that  some  of  the  horses  will  be  needed  for  only  a 
few  days  during  the  year.   This  will  make  it  possible  to  have  a  low  average  feed 
cost  but  it  will  also  mean  low  hours  of  use  and  as  a  result  the  average  cost  an 
hour  will  be  high  and  the  total  horse  power  cost  for  the  farm  will  be  high. 


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The  average  cost  of  keeping  a  farm  work  horse  on  the  15  farms  in  Champaign 
and  Piatt  Counties  in  1927  was  $103.96.   The  lowest  cost  was  $65.63  and  the  highest 
$168.45.   This  variation  is  typical  of  these  cost  records  in  the  preceding  years 
and  demonstrates  the  possibilities  of  more  economical  horse  labor. 

Feed  and  chore  labor  combined  make  up  75  percent  of  the  total  cost.   They 
are  the  items  which  come  most  directly  under  the  control  of  the  farm  operator  and 
are  where  the  greatest  saving  can  be  made.   The  labor  spent  in  horse  chores  de- 
pends upon  the  arrangement  of  the  barn  and  the  location  of  the  feed  bin,  water 
tank  and  pasture  lots.   These  are  more  or  less  fixed  on  most  farms  and  cannot  be 
readily  changed,  but  the  variation  in  the  yearly  cost  of  chore  labor  from  $8.95 
to  $28.90  for- each  horse  on  different  farms  is  evidence  that  a  few  minutes  extra 
each  day  amounts  to  a  considerable  item  for  the  year. 

The  feed  cost  varied  from  $53.77  to  $127.60.   This  difference  is  due  mostly 
to  feeding  economies  which  may  be  practiced  because  the  average  farm  horse  worked 
only  781  hours  or  only  about  one-fourth  of  the  working  time  for  the  year.  Ifihen 
a  horse  is  not  working  he  does  not  need  full  feed  and  the  ability  of  the  farmer 
to  make  use  of  roughages  and  forage  during  the  idle  periods  without  lowering  the 
condition  of  the  horse  is  the  secret  of  low  feed  cost  for  horses.   The  average 
work  horse  on  these  15  farms  consumed  3,445  pounds  of  grain  (1,877  pounds  of 
corn,  1,561  pounds  of  oats,  and  7  pounds  of  other  concentrates);  1,350  pounds  of 
hay;  1,914  pounds  straw  and  fodder,  and  143  pasture  days.   These  amounts  vary 
considerably  on  the  different  farms  but  the  yearly  averages  for  all  grain  and  all 
roughages,  including  hay,  straw  and  fodder,  has  remained  fairly  constant.  A 
rough  standard  for  estimating  the  feed  needs  of  the  average  work  horse  based  on 
farming  records  is  that  he  will  eat  his  weight  in  each  of  the  following:  corn, 
oats,  hay,  and  other  roughage  which  is  mostly  straw  and  besides  get  full  feed 
while  on  pasture  for  the  number  of  days  equal' to  one-tenth  of  his  weight.   For 
example  a  1,500  pound  horse  will  consume  1,500  pounds  of  corn,  1,500  pounds  of 
oats,  1,500  pounds  of  hay,  and  1,500  pounds  of  straw  and  fodder,  and  get  full 
feed  on  pasture  for  150  days  during  the  year. 

The  other  costs  of  keeping  a  horse  altho  minor  are  by  no  means  negligible. 
Interest  at  five  percent  on  the  money  invested  in  horses  amounted  to  $4,64.   This 
item  has  been  decreasing  steadily  during  the  last  few  years  which  means  the 
average  value  of  horses  has  been  decreasing. 

Depreciation  averaged  $9.30  per  horse.   This  item  has  been  increasing 
which  would  be  expected  with  the  decreasing  value,  as  an  attempt  has  been  made 
to  avoid  market  fluctuations  when  reinvent orying  horses. 

Shelter  which  is  the  cost  for  the  use  of  barns  and  sheds  amounted  to 
$6.82.   Harness  expense  was  $4,28  and  miscellaneous  items  averaged  $2.83. 

The  cost  for  each  hour  of  horse  labor  used  on  these  farms  averaged  13.3 
cents  and  varied  from  7.6  cents  to  16.1  cents.   The  hour  cost  depends  upon  the 
total  cost  and  the  number  of  hours  worked.   A  low  hour  cost  is  not  the  primary 
object  of  keeping  horses,  but  it  is  to  have  sufficient  power  for  the  farm  when 
it  is  needed  and  without  unnecessary  cost.   Inefficient  or  unproductive  work 
would  help  to  increase  the  number  of  hours  and  lower  the  cost  for  each  hour. 
However,  under  average  farm  conditions,  the  cost  per  hour  is  an  indication  of 
the  relative  efficiency  in  providing  horse  power. 


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Selected  Items  of  Farm  Expense 


Some  of  the  more  important  items  of  farm  expense  have  "been  assembled  in  the 
accompanying  ta"ble  for  the  purposes  of  comparison  and  to  show  the  degree  of 
variation.   The  two  principal  items  of  expense  are  labor  and  power.   With  the  in- 
crease in  the  costs  of  labor  it  has  been  necessary  for  each  man  to  accomplish 
more  work  by  the  use  of  more  power  and  larger  machines,  of-  another  way  of  stating 
it  is  that  with  larger  and  more  improved  machinery  each  man  on  the  farm  has  been 
able  to  accomplish  more  than  formerly.   Fnichever  way  we  look  at  it,  the  result 
has  been  steadily  increasing  importance  of  the  power  costs,  the  chief  sources 
of  this  power  being  horses  and  tractors. 

The  rate  for  man  labor  shows  very  little  variation  because  the  standard 
of  wages  for  farm  labor  is  practically  the  same  for  all  farms  in  a  locality. 
Also  most  of  the  work  on  these  farms  was  done  by  the  farm  operator  and  members 
of  his  family  and  this  is  charged  at  the  average  rate  for  hired  labor. 

The  harvesting  costs  of  corn  is  given  because  it  is  the  largest  single 
item  of  cash  labor  cost  and  is  the  only  major  field  operation  now  done  almost 
entirely  by  hand. 

Machinery  and  equipment  costs  are  also  increasing  in  importance  as  would 
be  expected  because  of  the  necessity  of  making  better  use  of  the  man  labor' 
which  requires  more  and  better  machinery.   Care  mast  be  observed  in  the  selec- 
tion of  the  machinery  because  most  farm  machines  receive  very  little  actual 
use  during  the  year  and  it  is  a  comparatively  easy  matter  to  over-invest.   The 
investment  and  expense  of  the  crop  machinery  as  given  in  this  table  show 
some  variation  but  they  are  free  from  gross  over-investment. 

Buildings  and  fencing  are  also  important  items  of  expense  and  they  show 
considerable  variation  on  these  farms.   Mistakes  in  kind  or  number  of  buildings 
cannot  be  easily  corrected  and  become  a  burden  to  the  farm  as  long  as  the 
buildings  exist. 

General  farm  expense  is  a  combination  of  all  miscellaneous  items  which 
cannot  be  directly  charged  to  any  one  account.   This  expense  is  charged  against 
the  productive  enterprises  (all  livestock,  'except' horses,  -and  the  field  crops) 
on  the  basis  of  the  amount  of  man  labor  used  on  each  of  these  enterprises.   This 
item  illustrates  how  a  combination  of  small  items  of  expense,  which  might  be 
overlooked  individually,  might  when  combined  become  of  major  importance. 


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Measures  of  Farm  Efficiency 


Over  one  million  dollars  ($1,076,683.60)  capital  investment  is  represented 
by  the  15  farms  whose  records  are  included  in  this  report.  Any  variation  in 
the  rate  of  interest  earned  on  this  total  is  of  importance  even  tho  it  is  dis- 
tributed over  15  operators.   There  are  many  factors  affecting  farm  earnings  and 
for  this  reason  it  is  a  complicated  business.   Some  of  these  factors,  however, 
are  more  important  than  others.   If  any  individual  farmer  can  determine  his 
own  relative  efficiency  in  regard  to  each  of  the  most  important  factors  he  has 
the  basis  for  knowing  where  to  apply  his  ability  as  a  manager  to  be  the  most 
effective. 

The  table  on  the  opposite  page  gives  some  of  these  factors  for  each  farm. 
The  farms  are  listed  in  order  of  the  rate  earned  on  the  total  investment  which 
is  the  best  measure  of  the  relative  profitableness  of  the  farm  business  as  a 
whole.   The  rate  earned  is  determined  after  all  expenses  of  the  farm  business 
have  been  deducted  from  the  gross  receipts  and  also  allowing  for  the  labor  of 
the  operator  and  the  members  of  the  family  at  the  rate  of  28  cents  an  hour. 

The  "labor  and  management  wage"  shows'  what  the  operator  would  have  for 
his  own  labor  if  he  had  to  pay  5  percent  interest  on  the  investment  after 
paying  all  other  expenses.   The  value  of  the  labor  performed  by  members  of  the 
family  other  than  the  operator  is  included  in  the  expenses  when  working  out  the 
"labor  and  management  wage." 

The  crop  acres  per  man  and  per  horse  are  relative  indicators  of  the 
efficiency  of  man  labor  and  horse  labor.   The  amount  of  livestock  on  the  farm 
affects  the  number  of  acres  that  a  man  can  farm  because  the  more  livestock 
there  is  the  less  time  there  is  for  field  work.   The  only  exception  to  this 
would  be  where  the  livestock  were  used  to  pasture  off  most  of  the  crops  which 
would  make  a  very  definite  saving  of  man  labor.   If  quality  of  work,  however, 
is  sacrificed  to  obtain  high  crop  acres  per  man  and  per  horse,  it  will  usually 
result  in  lower  net  earnings  of  the  farm. 

The  crop  acres  per  horse  are  influenced  by  the  tractor  as  well  as  by 
efficiency  of  horse  labor  used.   The  introduction  of  a  tractor  into  the  farm 
equipment  usually  reduces  the  number  of  horses  for  a  given  crop  area.   Saving 
of  man  and  horse  labor  may  be  affected  by:   (l)  large  machines  in  good  working 
order  and  adapted  to  the  job  being  done;  (2)  a  crop  rotation  that  distributes 
the  work  over  the  growing  season  and  does  not  pile  it  up  during  any  one  period; 
(3)  having  both  horses  and  men  that  are  at  least  average  in  their  intelligence 
and  their  ability  to-  work. 

Returns  for  each  100  pounds  feed  fed  will  show  differences  in  efficiency 
in  livestock  production  because  feed  is  the  principal  item  of  expense  in  pro- 
ducing all  kinds  of  livestock. 

Livestock  income  per  acre  indicates  the  relative  size  of  the  livestock 
business.   Livestock  efficiency  has  greater  effect  upon  the  net  earnings  of 
the  farm  business  when  the  income  from  livestock  is  large  than  when  it  is 
small.   To  illustrate:   Two  farms  may  show  $250  returns  for  every  $100  worth 
of  feed  fed  which  shows  good  livestock  efficiency  when  compared  with  the 
average  of  $166.   One  of  these  farms  may  have  only  $5.00  and  the  other  $20.00 


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UNIVERSITY  OF  ILLINOIS 
Department  of  Farm  Organization  and  Management 

and  the 
Farm  Bureaus  of 
Livingston,  McLean,  Tazewell,  and  Woodford  Counties 

Cooperating 


SUPPLEMENTAL  SUMMARY  REPORT 

of  the 

FARM  BUREAU-FARM  MANAGEMENT  SERVICE 

For  the  years  1925,  1926,  and  1927,  for 

FARMS  OPERATED  BY  TENANTS 


This  report  should  be  studied  only  in 
connection  with  the  Summary  Report  of  the 
Farm  Bureau-Farm  Management  Service  of  the 
same  date. 


Urbana,  Illinois 
September  1928 


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87 

SUPPLEMENTAL  SUMMARY  REPORT  2 

Of  Farms  Operated  by  Tenants  TTtio  Have  Cooperated  in  the 

Farm  Bureau- Farm  Management  Service 

For  the  three-year  period  of  1925?  1926,  and  1927 

Prepared  by  M.  L.  Mosher  and  H.  C.  M.  Case 

This  supplemental  report  has  been  prepared  for  the  benefit  of  the  tenant 
cooperators  who  have  shown  in  their  records  the  division  of  receipts  and  expenses 
between  the  tenant  and  the  landlord. 


Differences  in  Tenants'  Incomes 

It  will  be  noted  (see  Table  2)  that,  as  an  average,  the  ten  most  success- 
ful of  the  fifty  tenants  whose  records  were  used  in  this  report  received  a  labor 
and  management  wage  of  $2,lUo  per  farm  per  year  for  the  three-year  period.   The 
ten  least  profitable  tenant  farms  returned  the  operators  an  average  of  only  $129 
per  farm  per  year  for  labor  and  management.   The  tenant's  labor  and  management 
wage  is  what  there  is  left  after  deducting  from  his  total  receipts  all  cash  oper- 
ating expenses,  depreciation  on  his  equipment,  an  allowance  for  family  labor  other 
than  the  operator's,  and  five  percent  interest  on  his  investment  in  equipment, 
livestock  and  grain  on  hand  at  the  beginning  of  the  year. 

It  will  be  seen  that  one-fifth  of  the  tenants  made  their  business  pay  them 
a  labor  and  management  wage  of  about  $2,000  per  farm  per  year  more  than  was  re- 
ceived by  another  one-fifth  of  them. 

There  was  a  difference  in  the  landlord's  net  income  of  59  percent  on  the 
landlord's  investment,  in  favor  of  the  farms  operated  by  the  more  successful 
tenants.  This  difference  in  rate  applied  to  the  average  landlord's  investment 
would  amount  to  about  $280. 


Location  of  Differences  in  Tenants'  Incomes 

A  careful  comparison  of  the  data  shown  in  Table  2  of  this  report  with  that 
in  Table  2  of  the  complete  report,  to  which  this  is  a  supplement,  will  show  that, 
in  general,  the  same  statements  which  were  made  as  regards  the  location  of  dif- 
ferences in  the  earnings  of  the  whole  farm  business  apply  to  the  differences  in 
the  tenant's  share  of  the  income. 

The  difference  in  crop  yields  was  less  important  in  making  the  differences 
in  tenant  incomes  than  when  the  total  farm  income  was  studied.   On  the  other  hand, 
more  of  the  difference  in  income  was  due  to  the  differences  in  the  amounts  of 
livestock  on  the  more  profitable  and  the  less  profitable  tenant  farms. 

These  data  indicate  very  clearly  the  value  of  a  profitable  cropping  system, 
and  the  value  of  livestock  on  the  tenant  farm. 


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Table  2. -IMPORTANT  FACTORS  WHICH  SHOW  DIFFERENCES  IN  ORGANIZATION 
AND  EFFICIENCY  ON  THE  MORS  SUCCESSFUL,  AS  COMPARED  WITH 
THE  LESS  SUCCESSFUL  TENANT  FARMS 


7   90 


Average  of  10 

Average  of  10 

tenant  farms 

tenant  farms 

Average  of 

with  highest 

with  lowest 

Item 

50  tenant 

operator's  labor 

operator1 s 

farms 

and  management 

labor  and  man- 

wage 

agement  wage 

Rate  earned  on  investment 

Total  farm 

5.5^ 

5.« 
23.74$ 

1.58$ 

Tenant ' s  share 

10.11$ 

-3.99$ 

Landlord's  share 

2.62$ 

2.96$ 

2.37$ 

Operator's  labor  and  management 

wage 

$1,054. 

$2,140. 

$  129. 

Size  of  farm 

211.3 

244.7 

210.0 

Total  investments  per  acre 

$  256.0s 

$  260.06 

$  241. g9 

Land 

194.17 

197.42 

lgU.54 

Improvements 

23.11 

22.27 

20.96 

Horses  and  machinery 

11.27 

10. gg 

11.05 

Productive  livestock 

9.22 

10.  UU 

6.62 

Feed,  grain  and  supplies 

is.  31 

19.05 

is.  72 

Percent  of  farm  tillable 

91.5$ 

g9.2$ 

gg.0$ 

Percent  tillable  land  in 

High  profit  crops 

60.1$ 

63.0$ 

60.1$ 

Medium  profit  crops 

9.0$ 

11.5$ 

6.2$ 

Low  profit  crops 

30.9$ 

1+5.2$ 

25.5$ 

33.7$ 

Corn 

46.5$ 

45.9$ 

Oats 

24.6$ 

19.6$ 

29.6$ 

Winter  wheat 

7.0$ 

9.7$ 

5.7$ 

All  grain  and  hay  crops 

gg.4$ 

91.1$ 

90.4$ 

All  legumes 

lh.ifo 

12,7$ 

11.9$ 

Yield  of  corn 

Us. 6 

50.  4 

43.4 

Yield  of  oats 

36.2 

32.7 

33.3 

Yield  of  wheat 

is. 5 

19.5 

ig.9 

Feed  used  per  acre 

$   9.2s 

$  13.11 

$   7.03 

Returns  per  $100  feed 

155.70 

163.70 

137.26 

Percent  of  average  prices 

received 

100.2$ 

102. 4$ 

98.7$ 

Labor  cost  per  acre 

$   6.31 

$   6.41 

$   5-97 

Horse  and  machinery  cost  per 

acre 

4.53 

4.  32 

4.U9 

Percent  of  average  crop  acres 

worked  with 

Average  labor  cost 

107.7$ 

116.6$ 

107.9$ 

Average  power  and 

machinery  cost 

103. g$ 

114. g$ 

98.6$ 

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91 


UNIVERSITY  OF  ILLINOIS 

COLLEGE  OF  AGRICULTURE 

Departments  of  Farm  Organization  and  Management 

and  Dairy  Husbandry 

and 

STEPHENSON,  OGLE,  LEE,  LaSALLE,  PEORIA,  AND  VERMILION  COUNTY  FARM  BUREAUS 

Cooperating 


DAIRY  ENTERPRISE  COST  STUDY 

on 

Thirty- two  Farms 

for 

1927 


The  farm  account  is  a  guide 
to  more  profitable  farm  management 
if  its  facts  are  studied  and  used. 


Urbana,  Illinois 

June,  192S 

M  101 


■■■' 


TS?:F 


■  -.     ,t-  -;  ."^'^    ?. ."  ]•"■'"■■ 


92 


DAIRY  ENTERPRISE  COST  STUDY  IN  NORTH  CENTRAL  ILLINOIS 
Prepared  by  K.   T.  Wright,  H,   C.   M.   Case,   and  C.    S.   Rhode 

The  32  farmers  included  in  this  study  were  located  in  Stephenson,    Ogle, 
Lee,    LaSalle,   Peoria,   Tazewell,   and  Vermilion  Counties.      These  dairymen  kept  a 
financial  record  on  their  entire  farm  and  a  special  record  on  their  dairy  cows 
m  addition  to  the  Dairy  Herd  Improvement  Association  record  that  was  kept  in 
connection  with  the  work  of  the  association.     These  three  records  supply  enough 
information  for  a  dairy  enterprise  cost   study  on  those  farms.      The   sale  of 
£S7  Prr^Uf  s  accounted  for  $1,670  of  the  annual  income  on  the  average  on  these 
tarns.     While  this  is  not  as  large  a  share  of  the  income  as  dairy  products  were 
in  the  study  conducted  in  the  Chicago  whole  milk  area,   nevertheless  dairying  is 
one  of  the  major   sources  of  income  on  these  farms. 

-*a*i      A  S^  °f  TaWe  *  Which  follows  shows  that  the  various  farms  differed 

Me™  J*  C?StS>   in2°me'   and  profit  Per  cow'      0ne  farmer  managed  to  keep 

his  cost  per  cow  down  to  $95.27,   while  the  highest  cost  was  $186.29  or  nearly 
^r*l7^™   ^  ^ee  items  of  ^    feed>   ^  ^  ^  d  J 

ir       L       P     Slble  f°r  m°St  0f  tlle  ^ffarence  in  total  cost  per  cow.     Peed 

^relation  1^1°/^, -^  ^  °*  **"  ******  ^  lft*>*  21  P-cent,   and 
Peed  ™« ^         percent     which  accounts  for  80.6  percent  of  the  total  cost. 

to*57  l\  IZ  T  rang!d  fr°m  $51'45  t0  *105'06'  *°*  laDor  <^ge  f*om  $15.49 
of  IS'tI  ~t    ?TeC^10n  VaPied  from  an  in^ease  in  value  of  $14.50  to  a  loss 
So  lo^r  the  flST:  ^Y*^**10118   show  that   there  is  considerable  opportunity 
so  lower  the  costs  of  production  through  good  management. 

7  578  ^r^a^r0dUCti0n  f°r  aU  farms  was  288  P°^nds  of  butterfat  or 
leflZs  anf m^i     ^I  C.°W-      **  Pr0d*cti0*  ^   outterfat  varied  from  205  to 
werePHolstein     GuerVT     f  ^  ™*°*  ***"  5'549  t0  12'964  P°™ds-      Since  there 

to  compare  both^ilk^  l*T  !"J88'   "*  JerS6y  C0WS  0n  these  fa^s  «  !■  ^st 
compare  both  milk  and  butterfat  production  rather  than  milk  alone. 

feed  a  L^f?™^  nf*-  S*!"  ^^  °n  the  various  farms«      Some  dairymen 
others  fe^f  ateaw  2  ^  f?8*8'   °ther  men  feed  Poetically  no  mill  feTds, 
and  silSe  w^th  mt^ain  ^^   WMle  °therS  feed  a  lar^   ^anti^  of  hay 
fed  on  tS  m4         It  Srain  and  raiU  feeds'     A  st^  of  the   quantity  of  feeds 
Lt^es^  **  «*  »«*■*«  -d^ts  Ly  ifaf ^o 

conmariSr,*™  ^7  ef  !fPrise  COst   study  in  the  Chicago  whole  milk  area  a 
u^nTmTlM^     m\  ^  ma  h0UrS  re^ired  and  e^ipment   expense  on  farms 

S^S^^^^"-1*^  J***?  -chiLs.      tS  farms  us^T 
and  the  faxml  JtZ^l  ^t  WS'   reo^irine  136  hours  of  man  labor  per  cow, 

per  cow/^L  d  ^Lnce^f^111^5  T^*  ^  C°WS  re**ri*6  164  ^ 
using  milking  machines  and  L  °ows  P0*.*™  in  the   ***>  of  herds  on  the  farms 
part   of  the"  lower     Ir?     h°86  ^  USing  milkin^  niachines  would  account  for 
a  summery  of  HarL  numbe'f  o^T^  ^  fanM  USing  milk±^  chines.     From 
per  year  were  reauTreH^     f       T  ?  ^  f°Und  that   162  hours  of  man  ^bor 
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COSTS  03"  PRODUCING-  100  P0E8DS  OF  MILK 


In  this  study  the  cost  of  producing  100  pounds  of  milk  ranged  from 
$1.19  to  $2.72  with  the  average  $1.93.   (See  Table  2).   On  farm  number  80 
with  the  lowest  total  cost,  the  feed  cost  is  unusually  low,  the  man  labor 
charge  is  low,  and  the  depreciation  is  slightly  less  than  the  average. 
Farm  number  72  with  the  highest  cost  has  93  cents  per  hundred  more  feed 
expense,  20  cents  more  labor  charge,  and  29  cents  more  depreciation  than 
farm  number  80. 

It  frequently  happens  that  a  dairyman  keeps  his  costs  per  cow  down 
quite  low,  but  the  cost  of  each  100  pounds  of  milk  is  high  due  to  low  pro- 
duction per  cow.   Since  most  farmers  are  interested  in  keeping  the  cost  of 
producing  100  pounds  of  milk  as  low  as  possible,  the  data  are  shown  upon 
that  basis  in  Table  2,  with  the  data  for  the  farms  of  low  cost  given  first. 
This  table  shows  the  items  of  cost  and  income  and  the  quantity  of  feed 
required  for  each  100  pounds  of  milk  produced  regardless  of  production  per 
cow,  so  it  is  easier  to  compare  some  items  than  in  Table  1. 

The  cost  of  producing  milk  is  probably  lower  on  the  farms  shown  in 
these  tables  than  the  general  average  because  these  men  have  been  selected. 
In  the  first  place,  the  farmer  had  to  belong  to  a  Dairy  Herd  Improvement 
Association  so  that  a  record  of  the  quantity  and  value  of  feed  fed  and 
milk  produced  was  available,  and  besides  that  the  farmer  had  to  keep  a 
financial  record  on  the  entire  farm. 


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it*  103 

SUMMAHY 

In  the  whole  milk  producing  axea  near  Chicago  where  nearly  all  the  cows 
are  the  same  "breed  and  conditions  are  quite  similar,  a  study  was  made  of  the  ef- 
fect of  production  per  cow  upon  costs,  income,  profit  and  various  other  items, 
(See  Tables  3  and  3a).   In  this  study  the  farms  were  divided  into  five  or  six 
groups  according  to  the  production  per  cow.   These  two  tables  and  Figure  1  are 
really  a  summary  of  the  data  and  are  included  in  this  report  for  the  benefit 
of  the  dairymen  outside  of  the  whole  milk  area. 

There  is  a  difference  of  over  150  pounds  of  butterfat  and  over  4,000 
pounds  of  milk  per  cow  between  the  high  and  low  producing  groups  in  Table  3. 
The  feed  cost  per  cow  is  almost  $30  higher  and  the  total  cost  over  $50  higher 
per  cow  in  the  high  producing  group  than  in  the  lower,  but  the  income  is  over 
$95  higher.   Consequently  there  was  a  profit  of  $65  per  cow  in  that  group  and 
only  $21  in  the  low  group.   It  seems  that  the  depreciation  per  cow  tends  to 
be  more  on  those  of  high  production,  even  though  the  depreciation  is  much  lower 
on  the  highest  producing  group  than  some  of  the  other  groups. 

In  Table  3a  where  the  farms  have  been  grouped  according  to  milk  pro- 
duction we  see  a  close  relationship  existing  between  the  cost  per  100  pounds 
and  the  production  per  cow.   The  feed  cost  per  100  pounds  of  milk  is  26  cents 
lower  in  the  group  of  high  producing  cows  than  in  the  low  producing  group. 
In  the  total  cost  per  100  pounds  of  milk  produced  there  is  51  cents  difference 
in  the  two  groups.  While  the  feed  cost  per  cow  is  $32  more  in  the  high  pro- 
ducing group  and  other  expenses  $24  more  the  highest  producing  cows  produced 
100  pounds  of  milk  much  cheaper  than  those  of  any  other  group. 

There  seems  to  be  a  marked  tendency  for  the  farms  with  high  pro- 
ducing cows  to  earn  a  higher  percent  of  interest  on  the  entire  farm  investment 
than  those  with  lower  producing  cows.   This  is  to  be  expected  because  a  man 
who  is  a  good  dairyman  would  probably  be  a  good  farmer  in  many  other  respects. 


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Butt erf at 


Figure  1. -Relation  of  Production  per  Cow  to  Cost,  Income  and  Profit. 

In  Figure  1  we  have  plotted  the  cost,  income,  and  profit  of  the  five 

groups  of  farms  grouped  according  to  their  "butt erf at  production  per  cow.  This 

may  show  the  tendency  in  each  of  the  items  more  clearly  than  the  foregoing 
tables. 


■:•■ 


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-      "-•   ,";-|'!>..        '."'/    '.'':   ",r  :'./.",       /v  '   I      ^ 


106 


UNIVERSITY  OF  ILLINOIS 

Departments  of 

Farm  Organization  and  Management 

and 

Horticulture 


Preliminary  Report 

Results  of  Fruit  Cost  Accounting  in 
Illinois 
1927 


Urbana,  Illinois 
June,  1928 


--*   ,r  /V*   •  —       -      •    —  -     -•  .--•-. 


107 


Results  of  Fruit  Cost  Accounting  in  Illinois, 

1927 
Ey  H.  C.  M.  Case,  JR.   A.  Ruth,  and  H.  A.  Berg 

Since  1925  a  number  of  fruit  and  vegetable  growers  in  seven  southern 
Illinois  counties  -  Marion,  Jefferson,  Williamson,  Johnson,  Jackson,  Union, 
and  Pulaski  -  have  cooperated  with  the  Department  of  Farm  Organization  and 
Management  and  the  Department  of  Horticulture  in  a  »study  of:   (l)  The  cost 
of  developing  an  orchard  to  maturity;  (2)  the  annual  cost  of  growing  and 
harvesting  fruits  and  vegetables;  (3)  the  factors  causing  variations  in 
cost  from  year  to  year  and  from  farm  to  farm  during  the  same  year;  and 
(U)  profitable  practices  which  are  not  generally  used  by  orchardists  and 
vegetable  growers. 

The  cooperators  are  provided  with  a  hook  (Illinois  Cost  Accounting 
Record  for  Fruits  and  Vegetables)  which  provides  for  the  posting  of  com- 
plete cost  data  and  for  the  recording  of  information  about  practices  fol- 
lowed and  seasonal  conditions  affecting  production.   Records  are  kept  on 
specific  blocks  of  fruit  rather  than  on  the  entire  orchard  in  this  project. 
Each  cooperator  is  visited  at  least  twice  during  the  year  hy  a  representa- 
tive of  the  departments  concerned. 

Up  to  the  present  time,  a  total  of  fifty- seven  y early  records  on 
peaches  and  thirty-eight  yearly  records  on  apples  has  "been  obtained.   In 
addition,  a  few  records  have  "been  kept  on  hush  fruits  and  vegetables. 

The  considerable  variation  in  practices,  results,  and  costs  found 
between  different  orchards  during  the  same  year  and  the  same  orchard  dur- 
ing different  years  makes  it  essential  that  this  investigation,  as  all 
studies  of  the  cost  of  producing  an  agricultural  product,  be  continued 
over  a  period  of  years  and  include  a  large  number  of  records  if  represen- 


- 


i 


- 




i 


.  ,.'.  •  .,.'-. 


..." 


$.  log 


tative  data  are  to  "be  obtained. 

It  is  the  plan  to  compile  preliminary  reports  annually  presenting 
the  information  accumulated  to  date.   This  report  presents  some  of  the  da- 
ta collected  on  apple  and  peach  production  during  the  first  three  years  of 
this  study.  The  total  number  of  records  is  still  too  small  to  permit  the 
data  being  taken  as  conclusive. 

Table  1  shows  the  distribution  by  operations  of  the  total  number  of 
hours  of  man  labor  per  acre  of  apple  trees.   The  data  are  given  for  trees 
five  years  of  age  or  less  and  for  trees  over  five  years  old.   Table  II 
shows  the  total  amount  of  horse  labor  used  per  acre  on  these  same  blocks 
distributed  by  months. 

Table  III  presents  a  comparative  financial  statement  on  each  of 
the  thirteen  apple  blocks  upon  which  accounts  were  kept  during  1327.   The 
total  receipts,  total  cost,  and  net  profit  or  loss  per  acre  for  that  year, 
as  well  as  similar  information  for  the  years  1925  and  1926  on  those  blocks 
upon  which  the  figures  have  been  obtained  are  shown.   In  addition  to  the 
data  here  presented,  records  have  been  secured  on  some  blocks  for  the  year 
1925,  the  year  192o,  or  both,  on  which  accounts  were  not  kept  during  1927. 

Tables  IV,  V,  and  VI  present  data  on  the  production  of  peaches  sim- 
ilar to  Tables  I,  II,  and  III,  respectively,  on  apple  production,  with  the 
exception  that  the  distribution  of  man  labor  and  horse  labor  is  given  for 
trees  of  each  age  up  through  five  years.  All  orchards  with  trees  over 
five  years  old  were  considered  as  one  group.  As  with  apples,  a  number  of 
records  were  obtained  in  1925  a:idl926  upon  blocks  upon  which  no  record 
was  kept  in  1327. 

The  fourth  year  of  the  project  is  now  in  progress  with  a  further  in- 
crease in  the  number  of  cooperators.   The  desired  information  is  being  ob- 


,  ;.f:iV. 


, ,  .,    , . . 


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h   109 


tained.  A  complete  analysis  and  interpretation  will  "be  made  when  the  num- 
ber of  records  available  is  sufficiently  large  to  justify  more  definite 
conclusions.  To  facilitate  this  interpretation  it  is  necessary  that  the 
individual  cooperators  record  currently  in  detail  the  seasonal  conditions 
affecting  the  production  of  the  orchards  being  studied. 


\,  '    - 


Table   I. 

Hours  of  Man  Labor  Used  per  Acre   of  Apple   Trees 
1925,    1925,    1927 


ft   110 


.,,.._                                          .  -.- 

Trees  5  yrs. 

Trees  over 

Number  of  records 

old  or  less 

5  yrs.  old 

14 

19 

Cultivating 

4.4 

1.3 

Spraying 

.8 

5.7 

Pruning 

1.5 

3.2 

Miscellaneous 

Total  to  harvesting 

8.9 

4.4 

15.6 

14.6 

Picking 

.1 

11.1 

Sorting  and  packing 
Total  man  hours 



4.1 

15.7 

29.8 

Apples  harvested  per  acre 

.15  bu. 

39.4 

Number  of  orchards  bearing 

3 

17 

-:,-.---■ 


:  .   ••• 


Table  II 
Amount  and  Distribution  by  Months  of  Horse  Labor  Used 
per  Acre  of  Apple  Trees* 
1925,  1926,  1927 


ft    HI 


Trees  5  yrs. 

Trees  over 

■ 

Number  of  records 

old  or  less 

5  yrs.  old 

14 

19 

January 

February 

.1 

.4 

March 

.7 

1.7 

April 

3.3 

1.9 

May 

3.3 

6.2 

June 

6.3 

2.5 

July 

2.2 

4.2 

August 

.1 

.4 

September 

1.3 

.7 

October 

.2 

.4 

November 

.3 

.1 

December 
Total 

.9 

.1 

18.7 

18.6 

Total  number  actual  horse  hours 

13.1 

14 

Total  number  actual  tractor  hours 

.9 

.8 

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Table  IV 
Hours  of  Man  Labor  per  Acre  of  Peach  Trees 
1925,  1926,  1927 


New 
Trees 

rrees  1 
It.    Old 

Trees  2 
Yrs.  Old 

Trees  3 
Yrs.  Old 

Trees  4 
Yrs.  Old 

Trees  5 
Yrs.  Old 

Trees  over 
5  Yrs.  Old 

Number  of  records 

6 

6 

6 

7 

4 

7 

16   • 

Preparing  ground 

Setting  trees 

Cultivating 

Spraying 

Pruning 

Miscellaneous 

4.5 
11.6 
7.4 
.3 
1.8 
7.4 

12.3 

.6 
1.6 
7.3 

6.2 

3.8 

2.8 

12.6 

5.9 
6.1 
3.5 
3.8 

13.9 

11.8 

11.5 

9.6 

10.7 

15.9 

9.1 

24.4 

7.3 
12.7 
10.2 
10.9 

Total  to  harvesting 
Picking 

Sorting  and  packing 

33.0 

21.8 

25.4 
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.3 

19.3 
1.7 
1.0 

46.8 

26.4 
21.4 

60.1 

30.8 
5.2 

41.1 

24.8 
2.4 

Total  man  hours 

Peaches  harvested 
per  acre  -  "bushels 

Number  orchards 
bearing  fruit 

33.0 
0 

21.8 
0 

26.1 

1.27 
1 

22.0 

4.95 
2 

94.6 

117.2 
4 

96.1 

84.1 
5 

68.3 

64.2 
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Table  V. 
Amount  and  Distribution  "by  Months  of  Horse  Labor 
Used  per  Acre  of  Peach  Trees* 
1925,  1926,  1927 


New 

Trees  1 

Trees  2 

Trees  3 

Trees  4 

l 
Trees  5 

Trees  over 

trees 

yr.  old 

yrs.  old 

yrs.  old 

yrs.  old 

yrs.  old 

5  yrs.  old 

Number  of  records 

6 

6 

6 

7 

3 

6 

16 

January- 

— 

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— 

— 

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February 

.7 

2.2 

— 

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2.2 

1.2 

1.8 

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9 

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1.0 

1.1 

4.5 

6.7 

7.4 

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10.9 

4.7 

2.5 

2 

18.7 

5.5 

4.7 

May 

4.7 

5.3 

12.4 

8 

9.6 

11.5 

8.0 

June 

9.9 

3.6 

6.8 

8.8 

8.5 

7.6 

8.1 

July 

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2.5 

3.5 

4.9 

10.9 

7.7 

4.5 

August 

— 

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16.9 

15.6 

5.5 

September 

1.9 

5.8 

1.7 

— 

3.5 

1.4 

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October 

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— 

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— 

— 

— 

1.4 

November 

.7 

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— 

2.2 

— 

2.3 

1.1 

December 

1.3 

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1.7 

.9 

.9 

.6 

Total 

40.3 

25.7 

28.9 

30 

75.5 

60.4 

44.4 

Total  actual  horse 

hours  used 

17.5 

19.9 

28.7 

10.7 

67.7 

46.8 

32.8 

Total  actual  tractor 

hours  used 

3.8 

1.0 

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3.2 

1.3 

2.3 

1.9 

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Graph  I 


Inches  of 


Rainfall 


10 
9 
g 


Total  Monthly  Rainfall  at  Carbondale,  Illinois 
(Climatological  Data,  U.  S.  Dept.  of  Agr. ,  Weather  Bureau) 


Nov.    192^    •  C 

)ct.    1925 

1 

/ 

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V 

/ 

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Normal 


10 

9 
S 

7 

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3 

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Nov.    1925  -  Oct.    1926 

\ 

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6 
5 
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Nov.  1926  -  Oct.  1927 


1 

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to 

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Month 


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...,.• 


.-4 


Table  VII 


V2.  Hg 


Highest ,  Lowest  and  Average  Monthly  Temperatures  at 
Mt.  Vernon,  Carbondale  and  Cairo,  Illinois, 
1325,  1926  and  1927. 
(Climatological  Data,  U.  S.  Dept.  of  Agr. ,  Weather  Bureau) 

Mr.  Vernon 


Highest 

1925 
Lowest 

Mean 

Highest 

1926 
Lowest 

Mean 

Jan. 

60 

2 

31.8 

4l.6 

60 

-7 

40.2 

Feb. 

69 

9 

61 

22 

Mar. 

30 

7 

48.5 

77 

11 

39.9 

Apr. 

87 

32 

61.2 

80 

27 

50.4 

May 

91 

i 

61 

95 

4o 

67.6 

June 

93 

76 

98 

^9 

72 

July 

96 

51 

77.6 

10U 

51 

79.9 

Aug. 

100 

51 

76.2 

101 

56 

77.6 

Sept. 

io4 

55 

75.8 

94 

39 

72.2 

Oct. 

78 

21 

51.8 

89 

30 

58.2 

Nov. 

68 

19 

U3. 5 

67 

7 

39.6 

Dec. 

62 

-l 

33-8 

67 

8 

32.9 

Carbondale 

1925 

1926 

Highest 

Lowest 

Mean 

Highest 

Lowest 

Mean 

Jan. 

59 

-6 

Cg 

62 

-12 

& 

Feb. 

70 

16 

63 

20 

Mar. 

80 

8 

51.  h 

78 

17 

42.1 

Apr. 

91 

31 

63.8 

86 

26 

52.8 

May 

95 

33 

6^.6 

98 

?g 

69.2 

June 

99 

5^ 

78.8 

102 

4^ 

73.4 

July 

100 

50 

79.0 

1(W 

104 

50 

80.8 

Aug. 

io4 

53 

78.0 

55 

79.4 

Sept. 

108 

57 

78.0 

96 

ko 

73.7 

Oct. 

83 

20 

52.5 

90 

30 

59.7 

Nov. 

71 

22 

45. 8 

70 

10 

42.4 

Dec. 

67 

0 

35.  ** 

66 

-  1 

25.3 

Cairo 

1925 

1926 

Highest 

Lowest 

Mean 

Highest 

Lowest 

Mean 

Jan. 

60 

6 

36.8 
44.4 

62 

8 

IT 

Feb. 

70 

20 

62 

27 

Mar. 

81 

11 

51.8 

77 

20 

^3 

Apr. 

88 

Ui 

65 

83 

29 

53.9 

May 

95 

39 

64.8 

92 

*3 

63.8 

June 

95 

61 

80.2 

9U 

55 

7^1 

July 

98 

60 

80 

101 

61 

80 

Aug. 

100 

58 

79.2 

94 

64 

78. 4 

Sept, 

104 

60 

78.  k 

90 

kG 

74.4 

Oct. 

84 

26 

53-6 

88 

11 

6l.2 

Nov. 

70 

26 

U7.2 

71 

43.2 

Dec. 

64 

2 

35-8 

65 

12 

37-2 

1927 

Highest 

Lowest 

Mean 

__ 

-4 

31.4 

74 

17 

43.4 

75 

19 

47.3 

82 

28 

58 

86 

?9 

64.1 

97 

^7 

69.8 

97 

5 

75.6" 

90 

70.7 

99 

3^ 

73  , 

89 

31 

61.4 

81 

23 

49.5 

65 

3 

1927 

32.8 

Highest 

Lowest 

Mean 

— 

-2 

34.0 
%.7 

75 

15 

76 

18 

48.6 

— 

28 

59.7 

86 

It 

66.1 

96 

72.0 

97 

51 

76.8 

93 

kG 

72.1 

102 

33 

74.6 

92 

32 

62.7 

80 

1 

50. 8 

68 

35 

1927 

Highest 

Lowest 

Mean 

— 

1 

36.4 

70 

23 

46.3 

72 

23 

50 

81 

8 

60.6 

85 

68 

94 

57 

73-1 

94 

59 

78.2 

89  r, 

?7 

73.8 

96 

46 

75.3 

86 

40 

63.5 

79 

29 

51. S 

72 

2 

37 

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119 


SUMMARY  OR  FARM  SURVEY  RECOR'DS  FOR 

117  FARMS  IN  FSTIIERSFIELD  TOWNSHIP 

HENRY  COUNTY,  1927 


This  report  includes  records  from 
nearly  every   farm  in  one  township 
and  therefore  represents  average 
conditions  in  that  section  of  the 
state  where  farming  conditions  are 
similar  to  those  of  the  township 
studied. 


University  of  Illinois,  College  of  Agriculture 

Department  of  Farm  Organization  and  Management 

Cooperating  with  Henry  County  Farm  Bureau 


Urhana,  Illinois 
April,  1938 
M  69 


120 

SUMMARY  OF  FARM  SURVEY  RECORDS  Oil   117  FARMS  IN 
WETHERSFIELD  TOWIISHiF,  HUHR!  CODNOT,  ILLIKOIS  FOR  1927 

Prepared  "by  E.  C.  M.  Case  and  R*  R.  Hudelson 

There  were  117  farm  operators  in  Aether sfi eld  Township,  Henry  County, 
who  gave  records  on  their  farm  business  fcr  1927  to  a  representative  of  the 
University  of  Illinois.   These  men  earned  an  average  of  2\  percent  on  their 
total  farm  investments  after  allowing  $720  fcr  their  own  labor  at  farm  labor 
wages.   In  addition  to  this  wage  they  had  such  produce  as  was  raised  on  the 
farm  and  consumed  by  the  family.   These  items  amounted  to  $466  a  farm  at  farm 
prices  on  a  group  of  181  farms  in  Woodford,  Tazewell,  McLean,  and  Livingston 
Counties  where  records  of  the  value  of  these  things  were  kept. 

These  records  from  Wethersfield  Township  have  a  special  significance 
because  the  farms  were  not  selected  in  any  way.   A  record  was  secured  from 
practically  every  farm  in  the  township.   The  results  should  show  average  earn- 
ings and  average  conditions  in  that  part  of  the  state  for  1927. 

The  average  investment  on  these  117  farms  was  x->ractically  $40,000  or 
to  be  exact,  $39,850.   This  amount  includes  the  land  valued  at  an  average  of 
$165  an  acre.   Including  improvements,  equipment,  livestock,  crops  and  other 
farm  property,  the  total  value  amounted  to  $213  an  acre.   Wethersfield  Town- 
ship is  located  in  a  good  farming  section  of  the  state  where  improvements  are 
good  and  the  type  of  farming  is  well  diversified  including  large  numbers  of 
livestock,  especially  hogs.   Considerable  numbers  of  cattle  are  also  raised 
both  of  beef  and  dairy  types.   The  soil  of  the  township  consists  almost  en- 
tirely of  phases  of  brown  silt  loam.   Only  one  small  creek  and  its  tributaries 
interrupt  the  otherwise  gently  rolling  topography.   The  average  size  of  the 
farms  included  in  this  survey  is  183  acres,  about  93  percent  of  which  is  till- 
able. 

Transportation  and  market  conditions  are  favorable  since  the  town- 
ship is  crossed  by  paved  highways  28  and  30  of  the  Illinois  hard  road  system. 
All  points  in  the  township  have  a  relatively  short  haul  to  Galva  or  Kewanee. 
Peoria  may  be  reached  by  a  drive  of  about  50  miles  on  pavement.   The  farm 
population  is  of  mixed  origin  and  ranks  very  high  as  to  progressiveness  and 
industry.   Of  the  117  farms  from  which  records  were  secured  37  were  owned  by 
the  operator,  54  were  rented  and  in  26  cases  the  operator  owned  part  and 
rented  part  of  the  land  farmed.   Of  the  54  rented  farms  37  were  owned  by  par- 
ties with  no  family  relationship  to  the  tenant. 

Differences  between  Profitable  and  Unprofitable  Farms 

The  financial  records  on  these  117  farms  were  classified  into  three 
equal  groups.   In  one  group  were  placed  the  records  showing  the  highest  rates 
earned  on  the  investment;  in  the  second  group  those  showing  medium  returns 
and  in  the  third  group  those  which  showed  the  lowest  returns.   It  is  interest- 
ing to  study  these  groups  from  the  tables  on  pages  4  and  5.   As  indicated 
above,  the  average  rate  earned  on  the  total  farm  investment  on  all  farms  in- 
cluded in  this  study  was  2.25  percent.   Using  the  same  methods  of  computation 
the  third  with  the  highest  earnings  averaged  6.1  percent  and  the  low  third  lost 
an  average  of  1.39  percent  on  their  investments. 


'.     ' ; 


•     ••  • 


A  121 


We  may  also  figure  these  incomes  in  a  different  way.   If  all  oper- 
ating costs  except  the  operators  labor  are  taken  out  and  5  percent  deducted 
for  the  use  of  the  capital,  we  may  find  what  is  left  to  pay  the  operator  for 
his  labor  and  management  for  the  year.  Using  this  method  we  find  that  the 
average  of  these  farm  operators  lacked  $295  of  leaking  5  percent  interest  on 
the  capital  invested  in  his  "business  and  had  nothing  left  to  pay  for  his  labor 
and  management.   The  third  of  the  farms  showing  the  best  incomes  could  pay  5 
percent  on  the  invested  capital  and  have  $1,137  left  to  pay  for  the  operator's 
labor  and  management.   'The  low  third  lacked  $1,890  per  farm  of  making  5  per- 
cent interest  with  no  allowance  for  the  operator's  labor  and  management.   It 
is  evident  from  these  figures  that  there  was  a  difference  of  $3,027  a  farm  in 
labor  and  management  wage  between  the  high  and  low  thirds. 

If  we  examine  the  figures  on  pages  4  and  5  to  see  what  caused  this 
large  difference  in  incomes  we  find  indications  that  it  is  due  to  a  number  of 
different  things.   The  average  size  of  the  farm,  percentage  of  tillable  land 
and  the  value  per  acre  were  practically  the  same  for  both  groups.   The  number 
of  acres  in  corn,  oats,  and  wheat  were  also  about  the  same.   There  were  no 
evident  natural  advantages  of  the  more  profitable  farms  over  the  less  profit- 
able ones.   It  appears  that  the  chief  advantages  of  the  more  profitable  farms 
were  higher  crop  yields,  greater  efficiency  with  livestock  and  greater  labor 
efficiency.   The  higher  net  earnings  of  the  more  successful  third  were  due 
more  to  higher  average  gross  incomes  than  to  lower  expenses.   The  most  success- 
ful third  of  these  farms  had  an  average  gross  income  of  $4,646  a  farm  which 
was  twice  that  of  the  third  with  the  lowest  incomes.   The  most  successful 
group  also  had  some  advantage  in  lower  operating  costs.   They  got  along  with 
an  average  of  $549  less  operating  costs,  including  $131  less  family  labor, 
than  their  less  successful  neighbors. 

The  higher  gross  incomes  of  the  39  most  profitable  farms  were  de- 
rived chiefly  from  larger  grain  and  hog  incomes  with  slightly  larger  returns 
from  dairy  and  poultry  sales.   The  two  groups  had  about  the  same  income  from 
cattle.   The  larger  returns  from  grain  are  evidently  due  to  larger  yields 
and  to  more  efficient  feeding.   The  more  profitable  farms  averaged  10  bushels 
more  corn  per  acre  and  5  bushels  more  oats.   The  acreage  of  wheat  was  too 
small  to  be  of  any  importance.   The  difference  in  yields  per  acre  amounted  to 
878  bushels  of  corn  and  197  bushels  of  oats  for  each  farm  which  figured  at 
December  farm  prices  of  70  cents  for  corn  and  45  cents  for  oats  amounted  to 
a  value  of  $703  in  favor  of  the  more  profitable  farms.   Advantages  in  yield 
of  other  crops  will  account  for  some  additional  difference.  Apparently,  how- 
ever, a  considerable  part  of  the  larger  income  from  crops  on  the  more  suc- 
cessful farms  is  due  to  the  fact  that  more  livestock  was  produced  with  less 
feed  than  on  farms  of  the  low  income  group.   This  left  still  more  crops  to 
sell  on  the  more  successful  farms. 

The  39  most  profitable  farms  show  about  a  half  more  income  from  a 
given  investment  in  livestock  than  do  the  39  least  profitable  farms.   This  is 
an  important  item  in  a  section  like  Wethersfield  township  where  the  average 
investment  in  livestock  on  these  117  farms  amounted  to  $13.50  an  acre.   The 
average  investment  in  livestock  was  $2.20  an  acre  smaller  on  the  39  most 
profitable  farms  than  on  the  low  income  group,  but  the  more  profitable  farms 
received  $3.30  an  acre  more  income  from  livestock. 


,■   '  :.  : 


;  ■ '  •:    ;-  -  ;•_• 


: .'        >  -  .    •         -    . 


..  . 

.    . . 


•: •  ,;  .  -v.; 


..  -,.  ,:•   "    - 


• 


-,'■'.■■      ' 


>:>~'       '"    .' 


; 


-  .  -:■ 


-.-  ■-. 


+  ■-.{■' 


M.   122 


Labor  is  the  largest  item  of  operating  cost  on  most  farms  and  the  39 
most  profitable  farms  had  some  advantage  in  lower  labor  costs.   The  difference 
amounted  to  $1.69  an  acre  or  $-387  a  farm  in  favor  cf  the  more  successful  group. 
Of  this  difference  $156  was  for  hired  labor  and  $131  for  family  labor.   The 
most  successful  group  worksd  about  20  more  crop  acres  per  man  than  the  least 
successful  group  and  in  addition  grew  larger  yields  of  crops  and  produced  live- 
stock more  efficiently. 


M  123 


Henry  County,  Wethersfield  Township  -  1927 


Factors  helping  to  analyze 
the  farm  business 


Average 
of  11? 

farms 


39  most 
profitable 
farms 


39  least 

profitable 

farms 


Rate  earned 

Labor  and  management  wage 

Size  of  farm  -  acres 

Percent  of  land  area  tillable 

Acres  in  Corn 
Oats 
Wheat 

Crop  yields  -  Corn 
Oats 
Wheat 

Returns  per  $100  invested  in 
all  productive  livestock 

For  $100  in  Cattle 
Hogs 
Poultry 

Investment  per  acre  in  pro- 
ductive livestock 

Receipts  per  acre  from  pro- 
ductive livestock 

Man  labor  cost  per  acre 
Crop  acres  per  man 
Crop  acres  per  horse 
(with  tractor) 
(without  tractor) 

Expense  per  $100  gross  income 
Machinery  cost  per  acre 
Building  and  fencing  cost 
per  acre 

G-ross  receipts  per  acre 
Total  expense  per  acre 
Net  receipts  per  acre 

Percent  of  farms  with  tractor 
Value  of  land  per  acre 
Total  investment  per  acre 


2,.  25$ 
$  -395 

182,9 
92.7$ 

67.8 
30.1 

1.6 

36.3  bu. 
34.1  bu. 
15.9  bu, 


$104.00 

$  83.00 
123.00 
147.00 


$  13.50 

14.03 

$     7.07 
78 

24.6 
17.9 

$  75.00 
2.10 

1.54 

$   19.26 

14.36 

4.90 

49.0$ 

$165.00 

218.00 


6,11$ 
$1,137 

176.5 
93.7$ 

68.4 

28.9 

3.1 

41.4  bu. 
36.2  bu. 
16.0  bu. 


$123.00 

$  92.00 
152.00 
163.00 


$  12.76 

15.75 

$  6.47 
34.4 

25.3 
18.0 

$   50.00 
2.05 

1.29 

$  26.31 
13.12 
13.19 

46.0$ 

$165.00 

216.00 


-1. 
$  -1,890 

175.1 
93.6$ 

62.8 
27.3 

.8 

31.1  bu. 
31.1  bu. 
17.4  bu. 


$  83.00 

$  66.00 

98.00 

115.00 


$  14.96 

12.45 

$     8.16 
65.4 

23.8 
16.9 

$124.00 
2.28 

1.93 

$  13.20 

16.36 

-   3.16 

47.0$ 

$170.00 

228.00 


, ,.  r 


Henry  County,  Wethersfield  Township  -  1927 


#  12^ 


Average 

39  most 

39  least 

Item 

of  117 

profitable 

profitable 

farms 

farms 

farms 

Capital  Investment  -  Total 

$39,850 

$38 . 106 

$39,892 

Land 

30,160 

29,072 

29 , 782 

Farm  improvements 

4,069 

3,814 

4,369 

Machinery  and  equipment 

1,359 

1,318 

1,375 

Feed  and  supplies 

1,326 

1,304 

1,195 

Livestock 

2,936 

2,598 

3,171 

Horses 

477 

493 

488 

Cattle 

986 

852 

1,093 

Hogs 

1,259 

1,091 

1,404 

Sheep 

106 

56 

82 

Poultry 

108 

106 

104 

Receipts  -  Net  Increases  -  Total 

3,523 

4 ,  646 

2,311 

Feed  and  grain 

939 

1,842 

108 

Miscellaneous 

18 

23 

23 

Livestock  -  Total 

2,566 

2,781 

2,180 

Cattle 

469 

486 

485 

Hogs 

1,447 

1,646 

1,242 

Sheep 

73 

106 

23 

Poultry 

105 

127 

69 

Egg  sales 

83 

86 

67 

Dairy  sales 

389 

330 

294 

Expenses  -  Net  Decreases  -  Total 

1,646 

1,411 

1,829 

Farm  improvements 

281 

228 

338 

Horses 

15 

1 

20 

Machinery  and  equipment 

384 

362 

400 

Livestock  expense  other  than 

feed 

81 

55 

138 

Crop  expense 

138 

140 

116 

Labor  hired 

314 

237 

393 

Taxes,  insurance 

410 

362 

403 

Miscellaneous 

23 

26 

21 

Receipts  less  expenses 

1,877 

3,235 

482 

Operator's  and  unpaid  family 

labor 

980 

905 

1,036 

Net  income  from  investment 

897 

2 ,  330 

-  544 

1  * 


9-  125 

Factors  That  Influence  Farm  Profits 

Accounts  kept  "by  several  hundred  Illinois  farmers  during  the  past 
twelve  years  and  analyzed  by  the  Department  of  Farm  Management  of  the  Univer- 
sity of  Illinois,  College  of  Agriculture,  have  shown  that  farms  which  are 
profitable  and  those  which  are  not  usually  differ  in  one  or  more  of  the  follow- 
ing ways: 

1.  Crop  yields 

2.  Livestock  efficiency 

3.  Labor  efficiency 

4.  Amount  of  livestock 

5.  Power  and  equipment  efficiency 

6.  Percentage  of  land  in  the  more  profitable  crops,  such  as 

corn,  wheat,  alfalfa,  and  sweet  clover  pasture 

7.  Thrift  in  controlling  expenses 

8.  Diversity  of  production 

9.  Volume  of  business 

10.  Adjusting  production  to  take  advantage  of  market  conditions 

11.  Good  arrangement  of  fields  and  buildings 

For  the  farms  included  in  this  survey  the  greatest  difference  be- 
tween the  most  successful  third  and  the  least  successful  third  is  in  the  first 
three  of  these  factors,  namely,  crop  yields,  livestock  efficiency,  and  labor 
efficiency.   Considering  the  large  difference  in  net  earnings  between  the  two 
groups  it  undoubtedly  will  pay  many  farm  operators  with  low  farm  earnings 
to  study  their  farm  business  with  a  view  to  increased  efficiency  along  these 
lines. 

Larger  yields  give  lower  costs  per  bushel  or  ton  of  crop  since  it 
requires  little  more  cost  for  seed,  labor,  power,  equipment,  and  taxes  to  op- 
erate an  acre  of  high  producing  land  than  an  acre  of  low  producing  land.   Cost 
accounts  kept  on  several  groups  of  farms  have  shown  that  a  difference  in  yield 
may  make  a  difference  of  35  cents  a  bushel  in  the  cost  of  producing  corn. 

Livestock  efficiency  involves  many  factors,  including  feeding, 
sanitation  and  management.   Knowledge  of  the  best  practices  is  within  the  reach 
of  all  farm  operators  thru  the  publications  of  the  state  Agricultural  Experi- 
ment Station.   In  this  report  we  can  only  point  out  that  thousands  of  accounts 
kept  on  Illinois  farms  have  furnished  unquestioned  evidence  of  the  value  of 
selecting  the  kinds  and  numbers  of  livestock  best  suited  to  the  feed  supply, 
available  labor  and  markets.   The  evidence  is  just  as  conclusive  on  the  value 
of  good  sanitation  and  good  well  balanced  feeding. 

Labor  efficiency  does  not  necessarily  mean  working  the  largest  num- 
ber of  hours,  altho  it  is  evident  that  farms  planned  and  operated  to  give 
profitable  employment  thruout  the  year  have  a  big  advantage  over  farms  with 
heavy  peaks  of  labor  and  other  periods  when  there  is  practically  no  productive 
work  on  crops  and  livestock  to  be  done.   Efficiency  in  use  of  labor  has  been 
studied  thru  accounts  on  many  farms.   It  is  helped  along  by  good  yields,  a 
well  planned  crop  rotation  which  distributes  the  demand  for  labor  thruout  the 
growing  season,  large  well  arranged  fields,  a  good  selection  of  livestock,  and 
suitable  equipment.   Power  and  equipment  efficiency  is  generally  increased  by 
the  same  means  that  give  increased  labor  efficiency. 


■I ,. 


■    -  •  .  . 


A  126 


A  higher  percentage  of  land  in  the  more  -profitable  crops  can  "be 
gained  "by  using  a  crop  rotation  rnjch  gives  a  max! ram  of  such  crops  as  corn, 
wheat,  alfalfa,  and  sweet  clover  pasture*   Some  crops  not  commonly  profitable 
are  timothy,  "blue grass  on  tillable  land,  and  oats  as  a  crop  to  sell.   These 
are  all  crops  requiring  a  small  amount  of  labor,  however,  and  have  a  place 
under  some  conditions,  especially  if  they  do  not  occupy  too  large  a  share 
of  the  crop  land. 

Cash  receipts  come  in  slowly  on  farms  as  compared  with  most  other 
businesses.   Expenses  should  be  kept  well  under  control  with  a  view  to  getting 
a  good  return  for  the  expenditure  made.   Seme  ways  to  reduce  cash  outlays  are 
to  grow  and  prepare  feeds  and  seeds  at  home,  to  organize  the  farm  so  as  to  hire 
as  little  rush  time  labor  as  possible,  and  to  do  repair  work  at  home  during 
slack  seasons. 

Some  small  farms  are  operated  fairly  efficiently  but  fail  to  do  a 
large  enough  volume  of  business  to  leave  any  profit  after  taking  out  the  carry- 
ing costs  on  a  set  of  improvements,  a  set  of  equipment,  and  the  wages  for  a 
man.  A  farm  on  which  the  gross  income  for  a  year  falls  below  $3,000  should 
probably  do  a  larger  business  either  by  adopting  more  intensive  enterprizes, 
such  as  dairy  cows,  poultry,  or  feeding  stock,  or  in  some  cases  on  small  farms 
the  size  should  be  increased  by  renting  or  buying  additional  land.   Some  farm 
operators  are  taking  in  a  gross  income  of  $5,000  a  year  on  80  acres  of  land, 
but  this  requires  intensive  enterprizes  and  good  management. 

Comparison  of  Incomes  on  Rented  and  Owned  Farms .  A  record  was  made 
as  to  the  ownership  of  117  farms  covered  by  this  report  and  as  previously 
stated,  37  farms  were  owned  by  the  operator,  54  were  rented,  and  26  were  part 
owned  and  part  rented.   It  is  interesting  to  note  that  the  rates  earned  av- 
eraged higher  on  the  rented  than  on  owned  farms.  As  an  average  the  owner  oper- 
ators earned  1.2  percent,  the  tenant  operators  3.4  percent,  and  the  operators 
who  owned  part  and  rented  part  of  their  land  earned  1.5  percent  on  the  total 
farm  investment.   There  were  no  great  differences  in  the  amounts  invested  in 
different  items  on  the  owned  and  rented  farms.   The  owner  operated  farms 
averaged  $1,522  larger  total  investments  than  the  tenant  farms  with  $1272  more 
in  improvements,  $219  more  in  equipment,  $117  more  in  feed  and  grain,  and  $814 
more  in  livestock.   To  offset  part  of  this  the  tenant  farms  had  an  average 
of  $900  larger  investment  in  land,  due  to  the  fact  that  they  averaged  20  acres 
larger.   The  tenant  operators  averaged  $291  larger  gross  incomes  and  $542  less 
operating  costs  per  farm.   There  was  little  difference  between  the  tenants  and 
owners  in  the  size  and  kind  of  enterprizes  except  that  the  owners  had  somewhat 
more  beef  cattle  and  hogs  and  less  dairy  cows  than  the  tenants.   There  was  no 
practical  difference  in  their  yields.   The  tenants  realized  slightly  more  in- 
come per  $100  invested  in  livestock  and  they  had  a  higher  labor  efficiency  as 
shown  by  the  fact  that  their  labor  cost  was  $1.50  an  acre  less  than  that  of 
the  owners.   They  operated  about  20  more  crop  acres  per  man  altho  they  had 
almost  as  much  livestock.   These  differences  were  not  large  but  these  records 
at  least  indicate  that  tenancy  may  result  in  practically  as  good  farming  as 
owner  operation  where  the  tenancy  is  of  the  right  type. 


Printed  in  furtherance  of  the  Agricultural 
Extension  Act  approved  by  Congress  May  8,  191*+ 
H.  ft.    Mumfordj  Director 


i  •.:■  -    •■•         ',■■.  :     •:     ■  -;• :  :■■■ 


-     ...       ■    ...   ;... 

-■ 


,    ..„ 


_•'■. 


127 


PRELIMINARY  REPORT 
on 
THE  COMBINED  HARVESTER  IN  ILLINOIS 

USE  AND  COSTS  0?  HARVESTING,  1927 


Department  of  Farm  Organization  and  Management 
Agricultural  Experiment  Station,  University  of  Illinois 
Urbana,  Illinois,  in  cooperation  with 
Bureau  of  Agricultural  Economics,  U. S.D.A. 

May,  192S 


. 


■:■"'■    ':'.       ■-■j..*: 


12g 


PRELIMINARY  REPORT  ON  THE  COMBINED  HARVESTER  IN  ILLINOIS 
USE  AND  COSTS  OF  HARVEST ING,  1927 
By  R.  C.  Ross  and  P.  L.  Underwood 

The  combined  harvester  has  introduced  into  Illinois  a  new  method  of  harvesting 
small  grain  and  seed  crops.  This  method  of  harvesting  has  "been  used  in  the  Pacific 
states  for  many  years,  and  was  introduced  into  the  Great  Plains  area  ten  years  ago. 
In  I92U  the  first  combine  was  used  in  Illinois.  Since  then  the  number  has  in- 
creased rapidly,  until  there  were  more  than  300  machines  in  use  in  the  state  during 
1927. 

To* secure  information  regarding  the  use  of  the  combine  in  Illinois,  a  study 
was  undertaken  in  1S27  by  the  Departments  of  Agronomy,  Farm  Mechanics,  and  Farm 
Organization  and  Management,  University  of  Illinois,  cooperating  with  the  Bureaus 
of  Plant  Industry,  Public  Roads  and  Agricultural  Economics,  United  States  Depart- 
ment of  Agriculture.  This  preliminary  report  deals  only  with  the  Farm  Management 
phases  of  the  study,  and  seeks  to  make  the  current  information  available  particu- 
larly to  the  combine  owners  who  cooperated  in  securing  the  records. 

The  general  area  covered  by  the  study  was  central  and  eastern  Illinois,  ex- 
tending from  Christian  and  Douglas  Counties  on  the  south  to  Lee  and  Will  Counties 
on  the  north.   Twenty-four  counties  were  represented  in  the  records  of  the  seventy- 
seven  machines.  The  larger  part  of  this  area  is  in  the  grain-farming  section  of 
Illinois,  although  it  extends  into  the  livestock  area  on  the  northwest,  the  dairy 
area  on  the  northeast ,  and  the  general  farming  region  on  the  south. 

All  of  the  combines  included  in  this  study  were  drawn  by  tractors.  One  type 
of  combine  takes  its  power  directly  from  the  tractor  which  pulls  it.  This  is 
popularly  called  the  "power  take-off"  type,  and  included  machines  with  cutting 
widths  of  8  and  10  feet.  The  motor-mounted  type  is  so  called  because  the  machine 
is  operated  by  an  auxiliary  motor  mounted  upon  it,  the  tractor  simply  pulling  the 
combine  forward.  Machines  of  3,  10,  12,  and  lo  foot  sizes  represented  this  type. 
Three-fourths  of  the  combines  studied  were  of  the  10  and  12  foot  sizes. 

Of  the  seventy-seven  combines  included  in  the  study,  seventy-three  were  farm- 
owned  and  four  were  custom  machines.   Of  the  farm-owned  machines,  six  were  owned 
jointly  and  represented  l6  farms.   Thus  the  seventy-three  farm-owned  machines 
listed  the  cutting  on  these  S3  farms  as  home  work. 

Farms  on  Which  Combines  are  Owned 

In  general ,  the  farms  in  the  southern  part  of  the  area  included  a  larger 
acreage  of  combine  crops  than  those  farther  north.   This  may  be  shown  by  dividing 
the  area  by  a  line  running  east  and  west  along  the  southern  boundary  of  McLean 
County.  The  35  farms  on  which  the  32  combines  were  owned  north  of  this  line 
averaged  361  acres  in  size,  and  the  US  farms  owning  Hi  combines  south  of  this  line 
averaged  365  acres.   The  two  groups  averaged  Hg  acres  of  oats,  8  and  11  acres  of 
sweet  clover,  and  12  and  15  acres  of  other  clovers.  However,  the  southern  group 
averaged  67  acres  of  wheat  to  U6  in  the  northern,  and  52  acres  of  soybeans  to  17 
in  the  northern.  Barley  is  negligible  south  of  this  line,  but  averaged  31  acres 
per  farm  in  the  northern  group.   Small  grains  and  soybeans  totaled  167  acres  per 
farm  in  the  southern  group  and  1*4-2  in  the  northern. 


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#  129 


The  sizes  of  the  83  farms  on  which  combines  were  owned  entirely  or  in  joint 
ownership  are  of  interest.  Altho  these  farms  ranged  in  size  from  120  to  030 
acres,  68  percent  were  under  UOO  acres  in  size,  25  percent  from  HOO  to  7^0  acres, 
and  7  percent  above  100   acres.   This  is  shown  in  the  following  table. 

Table  1.   Numbers  of  Combine  Farms  in  Various  Size  Groups 


Number  of  acres 


100-199 
200-299 
300-^99 
400-J+99 
500-599 
6C0-699 
700-799 
800-899 
900-999 

Total 


Number  of  farms 

18 
19 
19 

7 
10 

U 

1 

3 
2 


S3 


Most  of  the  farms  on  which  partnership  machines  were  owned  were  in  the  smaller 
size  groups. 

It  is  of  interest  further  to  note  the  average  sizes  of  farms  on  which  the 
various  types  and  sizes  of  combines  were  owned.   Table  2  shows  that  generally 
speaking,  the  8  foot  power  take-off  machines  were  owned  on  farms  of  about  2^0 
acres  in  size,  but  that  the  average  sizes  of  farms  for  all  other  groups  fell  be- 
tween jho   and  UlO  acres.   In  the  case  of  three  groups,  -  the  two  10  foot  and  the 
12  foot  sizes,  -  partnership  machines  were  owned;  hence  the  number  of  farms  in 
these  groups  was  larger  than  the  number  of  machines.   This  increased  somewhat  the 
average  area  of  land  associated  with  these  machines.  The  crops  grown  on  these 
farms  in  1927  indicate  the  acreages  of  small  grain  and  seed  crops  available  for 
harvest. 


Table  2, 


Sizes  of  Combines  in  Relation  to  Average  Acreages  of  Crops 
and  Size  of  Farms  on  Which  They  are  Owned 


Type 

Power 

Take-off 

1 

?  lot  or  Mounted 

Size  of  Combine 

8  ft. 

10  ft. 

9  ft. 

10  ft. 

12  ft. 

16  ft. 

Number  of  Combines 

6 

17 

7 

( 

2k 

16 

3 

Number  of  Farms 

6 

18 

7 

31 

18 

3 

Corn 

103 

117 

lUs 

103 

131 

72 

Oats 

k2 

U2 

9\ 

Ho 

61 

52 

Wheat 

32 

53 

79 

RO 

66 

125 

Barley 

8 

\l 

3 

10 

26 

— 

Soybeans 

2h 

I  20 

U2 

20 

65 

Sweet  Clover 

— 

3 

5 

15 

11 

— 

Other  Clovers 

7 

2l 

— 

'I 

22 

— 

Alfalfa 

-- 

1 

3 

10 

Timothy 

— 

16 

8 

5 

5 

— 

Pasture 

19 

Ul 

UU 

U6 

51 

uu 

Miscellaneous 

— 

3 

13 

2 

2 

— 

Farmstead 

U 

12 

7 

8 

9 

6 

Total 

239 

381 

392 

5*0 

U07 

330 

-•-   ,    --,.■    ,,~   ■•         -;  .••    ; ~f -.       .     ■  •■<-.-., 


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■••    +,■, 


?•/  130 


Acreages  rlarvested 


The  acreages  harvested  with  combir.es  include  the  cutting  both  on  the  farms 
where  combines  are  owned,  and  custom  work  on  other  farms.  A  large  proportion  of 
the  combines  was  used  for  some  custom  work,  and  four  machines  did  only  custom 
work.  The  total  areas  cut  by  various  sizes  of  combines,  the  amounts  of  home  and 
custom  cutting,  and  the  acreages  cut  of  various  crops  are  shown  in  Tahle  3«  The 
total  acreages  harvested  corresponded  closely  to  the  width  of  cutter  bar  ranging 
from  2h  to  29  acres  for  each  foot  of  cutting  width,  although  some  individual 
machines  far  exceeded  these  figures. 

Table  3«  Average  Acreages  of  Crops  Harvested  with  Combines 
of  Various  Types  and  Sizes 


a 1 — a — i 

Type 

Power 

Take-off 

i 

Motor  i 

fount  ed 

Size  of  Combines 

8  ft. 

10  ft. 

9  ft. 

10  ft. 

12  ft. 

16  ft. 

Number  of  Combines 

6 

IS* 

7 

2k 

17* 

5** 

Wheat 

15 

si 

111 

95 

109 

192 

Oats 

50 

ks 

63 

59 

72 

2g 

Barley 

12 

•is 

9 

15 

55 

53 

Soybeans 

55 

128 

5^ 

91 

56 

162 

Buckwheat 

— 

2 

— 

6 

6 

2 

Timothy 

— 

6 

5 

2 

— 

Sweet  Clover 

-- 

k 

i 

12 

k 

11 

Other  Clovers 

— 

— 

j   5 

l 

15 

— 

Miscellaneous 

2 

u 

6 

— 

3 

0 

Total 

19** 

297 

f 

1  2kS 

2gU 

322 

^O 

Acres  home  farm 

si 

lUU 

llU 

lol 

166 

91 

Acres  custom  work 

113 

153 

13U 

123 

156 

359 

*  One  combine  did  only  custom  work 
**  Two  combines  did  only  custom  work 


The  acreage  which  may  be  harvested  with  a  combine  is  limited  "by  the  length  of 
cutting  day,  the  number  of  crops  harvested,  the  condition  of  the  crops,  and  the 
length  of  time  during  which  any  particular  crop  may  wait  without  damage  from  the 
delay. 

The  humid  conditions  in  Illinois  limit  quite  closely  the  number  of  hours  a 
day  during  which  a  machine  can  be  operated.   The  average  length  of  cutting  day 
for  1927  for  all  machines  varied  from  5*2  hours  to  5.S   hours  on  different  crops. 
A  study  made  by  the  U.  S.  Department  of  Agriculture  in  the  Great  Plains  area  in 
1926  showed  an  average  cutting  day  of  10. H  hours.   This  shorter  working  day  with 
the  combine  in  Illinois  indicates  the  necessity  of  limiting  the  acreage  of  crops 
maturing  at  one  time  which  should  he  undertaken.   However,  this  limitation  is 
compensated  in  the  Corn  3elt  by  a  greater  variety  of  crops  maturing  at  different 
seasons,  so  that  the  average  acreage  covered  "by  a  given  size  of  machine  was 
practically  the  same  as  in  the  Grain  Plains  area. 


Fourteen  crops  were  harvested  with  the  combines  on  which  records  were  secured; 
these  included  wheat,  oats,  barley,  soybeans,  rye,  buckwheat,  timothy,  sweet 
clover,  red,  alsike  and  mammoth  clovers,  sudan  grass,  millet,  and  flax.   While 
these  crops  indicate  the  wide  adaptability  of  the  combine,  four  crops,  -  wheat, 
oats,  barley  and  soybeans  made  up  93  percent  of  the  acreage  cut. 


.  . 


•  ■ 


- 


U   131 


The  harvesting  of  oats  was  the  least  satisfactory  of  the  major  crops  har- 
vested.  Quite  a  number  of  the  combine  owners  used  a  binder  to  harvest  a  part  or 
all  of  the  oat  crop.   In  a  number  of  cases  this  was  done  to  save  the  straw,  altho 
many  men  who  harvested  oats  with  the  combine  experienced  some  difficulty,  several 
reporting  damage  by  storms  after  the  grain  xvas  ripe.   Of  the  minor  crops,  sweet 
clover  caused  the  most  difficulty,  failure  to  handle  the  crop  being  rather  common. 

Undergrowth  was  the  cause  of  much  trouble  during  the  season.   Weeds  were  the 
outstanding  offender  in  this  respect,  but  sweet  clover,  other  clovers,  and  gra.ss 
were  frequently  mentioned.   Some  thought  that  sweet  clover  should  not  be  sown  in 
crops  which  were  to  be  cut  with  the  combine;  clearly  this  would  be  a  step  in  the 
wrong  direction.   The  growth  of  weeds  and  undergrowth  was  abnormal  during  the 
season  of  1927?  due  to  continued  wet  weather  which  stimulated  the  growth  of  green 
material  and  at  the  same  time  delayed  the  cutting  of  the  grain.   Under  most  con- 
ditions weeds  may  be  partially  controlled  by  a  proper  selection  of  croT^s  for  the 
rotation,  the  proper  preparation  and  seoding  of  crops,  and  the  use  of  only  pure 
recleaned  seed. 

Rate  of  Cutting 


The  rate  of  cutting  varied  with  the  size  of  machines,  the  kind  of  crop,  and 
the  cutting  conditions.  The  prevalence  of  undergrowth  and  lodged  grain  in  1927 
probably  reduced  somewhat  the  rate  of  cutting.   However,  these  rates  an  shown  in 
Table  4  indicate  in  general  what  was  accomplished  in  harvesting  major  crops;  com- 
parisons for  minor  crops  are  omitted  because  of  the  small  acreages  cut. 

Table  4.  Average  Acres  of  Major  Crops  Cut  per  Hour  by  Combines  of 

Different  Types  and  Sizes 


Type 

Power  Take-off 

1            Motor  Mounted 

Size  of  Combines 
Number  of  Combines 

S  ft. 

6 

10  ft. 

IS 

1   9  ft. 
7 

10  ft.    12  ft. 
24     j   17 

16  ft. 
5 

Acres 

Acres 

Acres 

Acres     Acres 

Acres 

Wheat 
Oats 
Barley 
Soybeans 

l.Us 

1.5S 
1.29 
1.21 

2.37 
2.30 

2.31 
2.21 

2.22 
2.17 
1.88 

1.72 

1 

2.13      2.74 
2.35      2.62 
2.07      2.65 
1.93      2.02 

2.71 

3.4s 
2.47 

Yields  were  generally  low  in  1927  as  shown  in  Table  5« 

Table  5«  Average  Yields  of  Crops  Combined  in  1927 


-■■  - —  ■  ■  ■ 

Crop 



Acres 

Average  Bushels  per  Acre 

Wheat 

7,^93 

17.3 

Oats 

M55 

31.0 

Parley 

l,Sl4 

25.5 

Soybeans 

6,7S5 

15.4 

Buckwheat 

269 

21.7 

Timothy 

263 

3.76 

Sweet  Clover 

4S0 

3.04 

Other  Clovers 

302 

i.4s 

5/  132 


Cost  of  Harvesting  with  Combines 


The  investment  required  for  harvesting  with  a  combine  is  indicated  by  the 
first  costs  of  the  various  sizes  of  machines.   These  costs  including  special  equip- 
ment are  shown  in  Table  6. 

Table  6.  First  Cost  of  Combines 


Type 

Width  of 

cut 

Number  of 

Average 

(feet) 

Combines 

Cost  of  Combines 

Power  Take-off 

8 

6 

$1,011 

10 

IS 

1,100 

Motor  Mounted 

9 

7 

1,^99 

10 

2k 

1,U70 

12 

17 

2,169 

16 

5 

2,281 

In  addition  many  men  purchased  new  or  larger  tractors  to  provide  sufficient 
power.  All  of  the  2-foot  power  take-off  machines,  and  part  of  the  9-foot  and  10- 
foot  motor  mounted  machines  were  pulled  with  two-plow  tractors.  All  other  machines 
used  three-plow  tractors. 

In  calculating  the  costs  of  cutting  and  harvesting  with  combines,  methods  have 
been  used  which  represent  standard  costs  over  a  period  of  years,  rather  than  those 
for  the  first  year  of  operation  when  depreciation  and  interest  costs  would  be  high 
and  repairs  low.   The  costs  as  determined  for  the  various  sizes  of  machines  include 
labor,  power,  fuel,  lubricants,  repairs,  depreciation,  interest,  and  shelter. 
Labor  is  that  used  to  operate  the  combine  and  the  tractor  and  for  the  daily  chores 
of  keeping  the  combine  in  running  order.   This  was  figured  at  fifty  cents  an  hour, 
which  represents  a  fair  rate  for  the  degree  of  skill  required.   The  power  item  is 
the  cost  for  tractor  power  excluding  the  fuel,  oil,  and  driver;  based  upon  the 
results  of  power  studies  carried  on  by  the  Department  of  Farm  Management,  the  rate 
of  50  cents  an  hour  was  used  for  two-plow  tractors,  and  90  cents  an  hour  for 
three-plow  and  larger  machines.  Fuel  costs  included  gas  and  kerosene  used  both  in 
the  tractor  and  in  the  motor  mounted  on  the  machine.  Lubricants  included  motor 
oil  both  for  the  tractor  and  motor,  lubricating  oil  and  grease.  Repairs  included 
the  cash  outlay  for  new  parts  and  the  labor  used  to  make  these  repairs.   Depre- 
ciation was  determined  on  the  basis  of  an  average  life  of  nine  years  for  the 
machines.   Interest  was  figured  at  6  per  cent  on  the  average  value  of  the  machine 
over  a  lifetime  of  nine  years.   The  cost  of  shelter  had  no  definite  relationship 
to  the  size  of  combine.  For  individual  machines  it  depended  largely  upon  the 
availability  of  shelter  or  the  necessity  of  providing  new  shelter;  hence  the 
average  for  all  machines  is  used  as  applying  to  all  sizes.  The  costs  given  in 
Table  7  <io  not  include  hauling  the  grain  from  the  combine  to  the  bin  or  elevator. 


. 


■ 


.      A  " 


4.  133 


Table  7.  Average  Costs  of  Operating  Combines  of  Various  Types 
and  Sizes  Daring  the  Harvesting  Season 


Type 

Power 

Take-off 

I 

Motor 

Mount  e& 

Size  of  Combine 

8  ft. 

10  ft.  1 

1    9  ft. 

10  ft. 

12  ft. 

16  ft. 

Number  of  Combines 

6 

18 

7 

24 

17 

5 

Labor 

$  78.41 

$135.18 

$133.70 

$148.21 

$145.52 

$198.70 

Tractor  Power 

70.06 

119.20 

74.85 

106.41 

107.82 

153.15 

Fuel 

35.58 

49.00 

51.03 

58.35 

71.09 

87.10 

Lubricants 

9.13 

16.64 

11.44 

16.72 

19.40 

28.43 

Repairs 

5.73 

7.08 

1.18 

7.54 

4.67 

6.22 

Depreciation 

112.32 

122.18 

166.52 

163.37 

241.04 

253.49 

Interest 

33.66 

34.90 

50.00 

49.00 

72.27 

76.03 

Shelter 

12.00 

12.00 

12.00 

12.00 

12.00 

12.00 

Total  Cost 

$356.89 

$496.18 

$500.72 

$561.60 

$673.81 

$815.12 

Acres  cut 

194 

297 

248 

284 

322 

450 

On  home  farm 

81 

144 

114 

161 

166 

91 

Off  home  farm 

113 

153 

134 

123 

156 

359 

Hours  cutting 

138 

132 

124 

140 

132 

170 

The  repairs  as  determined  by  the  cash  outlay  during  the  year  were  abnor- 
mally low,  due  to  the  fact  that  the  machines  studied  are  all  relatively  new  and 
hence  do  not  have  as  heavy  repairs  as  may  be  expected  after  more  years  of  service, 
and  further,  since  most  of  the  machines  were  purchased  in  1927,  the  owners  bene- 
fitted by  the  repairs  and  expert  help  usually  furnished  free  by  the  manufacturers 
during  the  first  year.  An  estimate  of  normal  repair  costs  may  be  secured  from 
the  study  made  in  1926  in  the  Great  Plains  area  which  included  many  machines 
which  had  been  in  use  for  more  than  one  year  on  which  the  cash  repair  bill  amounted 
to  about  ten  cents  an  acre. 

In  prorating  these  costs  for  the  season  to  the  various  crops,  it  must  be 
borne  in  mind  that  crops  differ  in  the  rate  and  cost  of  harvesting,  and  that  the 
acre  charge  for  the  fixed  expenses  of  depreciation,  interest  and  shelter  varies 
with  the  total  acreage  harvested.  To  meet  this  situation,  the  current  operating 
costs  including  labor,  power,  fuel,  lubricants,  and  repairs  have  been  calculated 
separately  and  reduced  to  the  cost  per  hour  of  cutting.  From  this  hourly  cost 
and  the  rate  of  cutting,  the  operating  cost  for  an  acre  of  each  crop  is  deter- 
mined.  (See  Table  8). 


Table  8.  Average  Operating  Costs  Per  Acre  in  Harvesting  with 

Various  Sizes  of  Combines 


Simple  average  of  all  groups. 


Type 

Power  Take-off 

Motor 

Mount  ed 

Average 

Size  of  Combines 
Number  of  Combines 

8  ft. 

6 

10  ft, 
18 

9  ft. 
7 

10  ft. 
24 

12  ft. 
17 

16  ft. 
5 

All  Sizes* 

Wheat 
Oats 
Barley 
Soybeans 

$  .97 

.91 
1.13 
1.19 

$1.05 
1.07 
1.07 
1.12 

$  .99 
1.01 
1.16 
1.28 

$1.14 
1.03 
1.15 
1.25 

$  .96 

1.00 

.99 

1.29 

$1.03 

.76 

.80 

1.12 

$1.02 

.96 

1.05 

1.21 

•  .!.  . 


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AT.  13^ 

Combines  have  been  used  in  Illinois  too  short  a  time  to  determine  the  rate  of 
depreciation  in  relation  to  the  amount  of  use;  hence  an  average  length  of  life  of 
nine  years  has  been  used  for  all  machines.  The  fixed  costs  including  depreciation, 
interest  and  shelter  as  shown  in  Table  7  have  been  calculated  for  various  amounts 
of  cutting,  and  are  shown  in  Table  9. 

Table  9.  Fixed  Costs  per  Acre  in  Harvesting  Different  Acreages 
with  Various  Sizes  of  Combines 


Tvpe 

Power 

? 

Take-off 

Motor 

Mount  ed 

Size  of  Combines 

8  ft. 

10  ft. 

9  ft. 

10  ft. 

12  ft. 

16  ft. 

Fixed  Costs 

$157.98 

$169.08 

$223.52 

$224.37 

$325.31 

$341 . 52 

Number  of  Acres 

100 

$  1.58 

$  1.69 

$  2.29 

$  2.24 

$  3.25 

$  3.42 

200 

.79 

.85 

1.14 

1.12 

1.63 

1.71 

300 

.53 

.56 

.76 

.74 

1.08 

1.14 

400 

— 

.42 

.57 

.56 

.81 

.85 

500 

— 

.34 

— 

.45 

.65 

.68 

600 

— 

— 

-- 

— 

.54 

.57 

To  secure  the  approximate  cost  of  cutting  and  harvesting  an  acre  of  wheat, 
oats,  barley,  or  soybeans,  the  current  operating  cost  for  that  crop  as  shown  in 
Table  8  should  be  added  to  the  fixed  cost  for  the  entire  acreage  cut  with  the 
combine  as  shown  in  Table  9.  The  result  as  applied  to  wheat  is  shown  in  Table 
10  for  machines  of  various  sizes,  and  for  varying  amounts  of  cutting  (all  crops 
included).  These  acre  costs  may  be  reduced  to  a  bushel  basis  by  dividing  them 
by  the  yield  per  acre. 

Table  10.  Approximate  Total  Cost  of  Harvesting  Wheat  When  Combine 

Acreage  of  All  Crops  Varies 


Type 

Power  Take-off 

Motor  Mounted 

Size  of  Combines 

8  ft. 

10  ft. 

9  ft. 

10  ft. 

12  ft. 

16  ft. 

Total  acreage  cut 

r 

100 

$2.55 

$2.74 

$3.28 

$3.38 

$4.21 

$4.45 

200 

1.76 

1.90 

2.13 

2.26 

2.59 

2.74 

300 

1.50 

1.61 

1.75 

1.88 

2.04 

2.17 

400 

— 

1.47 

1.56 

1.70 

1.77 

1.88 

500 

— 

1.39 

— 

1.59 

1.61 

1.71 

600 

— 

— 

— 

— 

1.50 

1.60 

It  must  be  borne  in  mind  that  these  records  are  for  one  year  only,  and  are 
based  on  the  amount  of  cutting  done  by  these  machines  in  1927.  Further,  there 
were  variations  between  machines  of  the  same  type  and  size;  hence  these  figures 
cannot  be  used  as  applying  to  a  particular  machine,  but  rather  an  indicative  of 
the  approximate  costs. 


Adequate  Use  of  Combines 

While  the  current  operating  costs  are  fairly  constant,  it  is  apparent  from 
Table  9  that  the  fixed  costs  per  acre  decrease  rapidly  as  the  acreage  increases. 
Hence,  to  secure  a  reasonable  cost  of  harvesting  it  is  necessary  to  use  the  machine 
on  a  rather  large  acreage.  From  this  study  it  is  apparent  that  if  several  crops 


.-X   -.-, 


.-.: 


M35 

are  harvested  which  mature  at  different  times,  with  normal  weather  conditions  one 
may  easily  cut  30  acres  for  each  foot  of  width  of  cutterbar.  However,  there  are 
relatively  few  farms  with  sufficient  acreage  of  combine  crops  to  use  a  machine 
to  this  extent.  For  the  great  majority  of  farms, therefore ,  a  sufficient  acreage 
must  be  secured  through  joinf  ownership  of  a  machine,  or  "by  custom  work. 

Several  of  the  machines  included  in  this  study  were  owned  jointly  "by  two  or 
three  men  on  smaller  farms.   The  total  acreage  of  land  for  which  combines  of 
various  sizes  are  adequate  may  he  determined  from  the  proportion  of  all  land 
planted  to  combine  crops  and  the  total  acreages  combined.   If  we  include  all  the 
acreage  of  small  grain  crops  and  soybeans,  and  one-half  of  that  of  sweet  clover, 
timothy,  and  other  clovers  as  crops  likely  to  be  harvested  with  the  combine,  the 
northern  part  of  the  area  averaged  43  acres  of  cutting  for  each  100  acres  in  farms 
having  combines;  and  the  southern  part  of  the  area  49  acres  of  cutting.  Upon  the 
basis  of  these  figures  and  the  acreages  cut  by  the  various  sized  machines,  the 
acreage  covered  by  the  8-foot  machines  represented  a  total  farm  acreage  of  400 
to  450  acres;  the  9-foot  machines  from  500  to  575  acres;  the  10-foot  machines 
from  600  to  700  acres;  the  12-foot  machines  from  650  to  750  acres;  and  the  16-foot 
machines  from  900  to  1050  acres.   It  appears  likely  that  these  acreages  might  be 
increased  considerably  in  most  years  by  the  proper  selection  of  kinds  and 
varieties  of  crops,  to  secure  ripening  over  a  long  season.  Joint  ownership  of 
combines  on  farms  whose  total  acreages  are  similar  to  those  indicated  offers  a 
satisfactory  way  to  adequately  use  a  machine. 

Custom  cutting  has  been  quite  generally  used  as  a  basis  of  increasing  the 
acreage,  since  it  affords  a  cash  income  which  helps  defray  the  heavy  initial  ex- 
pense of  the  machine.   In  this  way  some  men  secured  an  income  greater  than  the 
whole  season's  cost.  However,  custom  work  should  be  considered  as  a  means  of 
distributing  the  fixed  overhead  costs  rather  than  as  a  source  of  profit.  Ex- 
perience in  other  areas  where  combines  have  been  used  for  a  longer  period  in- 
dicates that  rates  for  custom  work  are  likely  to  be  reduced  as  machines  become 
more  numerous. 

Further,  custom  work  has  many  disadvantages  to  the  combine  owner.  During  the 
past  season  several  men  stated  that  the  acreage  they  had  contracted,  while  con- 
sidered reasonable  for  a  favorable  cutting  season,  was  too  much  for  one  less 
favorable.  As  a  result  there  was  dissatisfaction  among  their  customers  and  in 
some  cases  total  losses.  A  few  men  in  an  effort  to  handle  an  over-extended  acreage 
increased  the  rate  of  travel.  Where  straw  was  heavy  or  undergrowth  abundant, 
this  necessitated  cutting  high  and  greatly  increased  the  losses  in  case  of  lodged 
grain. 

The  custom  acreage  which  one  can  handle  depends  upon  the  amount  of  home  cutting 
to  be  done,  the  kinds  of  crops  and  the  size  of  machine.  The  income  depends  upon 
this  acreage  and  also  upon  the  rates  charged.   These  rates  have  not  yet  become 
standardized  as  have  rates  for  threshing  with  a  stationary  thresher.   It  is  clear 
that  custom  rates  should  pay  for  the  costs  involved,  yet  be  fair  from  the  stand- 
point of  the  customer. 

Custom  Rates 

An  examination  of  rates  used  during  the  past  season  indicates  that  each  man 
made  his  own  guess  at  a  fair  rate  as  best  he  could.   In  cutting  wheat,  27  different 
rates  were  used,  and  in  no  case  was  the  same  rate  used  with  more  than  9  machines. 
Similarly  with  soybeans,  21  different  rates  were  used;  with  oats  19,  barley  14,  and 
lesser  numbers  for  minor  crops. 


::•,:  •       ;   ■> 


.  •  .  V". 


- 


.•  .  -  • 


"■'•■ 


y- 136 

In  attempting  to  analyze  these  rates  those  on  wheat  may  be  used  as  an  illus- 
tration.  The  27  rates  may  be  classified  into  four  groups.  First,  the  straight 
acre  basis,  which  was  ur-ed  by  the  largest  number  of  men.   This  included  variations 
running  all  the  way  from  $2  to  $5  an  acre.  A  modification  was  introduced  by  some 
men  in  that  the  fuel  used  was  charged  to  the  customer  in  addition  to  the  acre 
charge,  the  cost  for  the  fuel  on  wheat  averaging  from  17  to  20  cents  per  acre.   A 
second  basis  was  the  straight  bushel  charge  of  15  cents  a  bushel.   In  some  cases 
this  was  fortified  by  a  minimum  charge  of  $3  an  acre  which  operated  in  cases  in 
which  the  yields  were  less  than  twenty  bushels.  A  third  basis  was  one  which  com- 
bined the  acre  and  bushel  charges.   In  this  case  the  flat  acre  charge  ranged  from 
$1.25  to  $2  per  acre  and  the  additional  bushel  charge  from  six  to  ten  cents  a^ 
bushel.  This  was  varied  in  a  few  cases  by  charging  the  fuel  to  the  customer  in 
addition  to  the  other  rates. 

A  fourth  basis  was  found  on  a  few  farms  in  which  the  customer  furnished  the 
tractor  power  and  in  some  cases  the  fuel  and  driver  as  well.   In  the  rates  for 
barley  and  soybeans  a  fifth  basis  of  charging  was  found  in  a  charge  per  hour  of 
cutting. 

In  all  this  array  of  rates  what  is  a  fair  rate  for  this  work,  A  scrutiny  of 
the  principal  types  shows  some  of  their  weaknesses.  The  straight  acre  basis 
varied  from  $2  to  $5  an  acre.  From  the  customer's  standpoint  this  basis  is  unfair, 
since  it  is  evidently  worth  more  to  have  a  25- bushel  crop  of  wheat  harvested  than 
a  15- bushel  crop.   In  practice  the  straight  bushel  basis  varied  from  $.95  to  $3.75 
an  acre.   Its  weakness  is  apparent  in  the  case  of  low  yielding  grain  which  does 
not  pay  cutting  expenses.  A  timo  basis  is  not  practical  since  it  opens  the  way 
for  controversy  on  the  rate  of  travel  at  which  the  cutting  should  be  done  and 
whether  or  not  the  time  is  being  used  to  the  best  advantage. 

The  combined  acre  and  bushel  rate  appears  to  be  the  most  practical  basis; 
when  applied  to  a  15-bushel  yield  the  income  from  the  various  combined  rates  used 
ranged  from  $2.15  to  $3.50  an  acre;  on  a  20-bushel  yield  from  $2.45  to  $4.00,  and 
on  a  25-bushel  yield  from  $2.75  to  $4.50.  This  basis  guarantees  the  combine  owner 
against  heavy  loss  where  yields  are  low,  and  pays  him  more  when  yields  are  good. 
From  the  customer's  standpoint  the  rate  varies  with  his  yield  and  therefore  with 
the  benefit  secured  and  his  ability  to  pay.  The  particular  rate  per  acre  and  per 
bushel  must  be  determined  by  each  operator.   Several  men  used  two  dollars  per  acre 
plus  the  customary  threshing  re.te  for  each  kind  of  grain  with  satisfactory  results. 
Such  a  rate  falls  about  halfway  between  the  figures  given  above  for  different  yields, 

Advantages  and  Disadvantages  of  Combine  Method  of  Harvesting 

The  advantages  and  disadvantages  of  the  combine  method  of  harvesting  as  seen 
by  the  owners  of  the  machines  are  of  interest.   The  advantages,  listed  in  order  of 
number  of  times  mentioned,  were:   Saving  of  time,  saving  of  labor,  less  expense, 
saving  of  grain,  less  board,  straw  returned  to  the  land,  grain  of  better  quality, 
saving  of  twine,  makes  possible  earlier  plowing  in  the  fall,  earlier  marketing  of 
grain,  less  worry  about  help,  does  a  better  job,  more  independence,  more  pleasant 
work,  a  larger  acreage  can  be  farmed,  less  risk  and  fewer  horses  needed.  The 
disadvantages  listed  were:  Lack  of  straw  for  livestock,  weather  difficulties, 
greater  risk,  difficulties  from  mud  and  soft  ground,  trouble  from  undergrowth  and 
weeds,  lodging  from  delayed  cutting,  tendency  to  undertake  too  large  an  acreage, 
loss  of  straw-broken  heads,  high  investment,  hard  to  know  when  to  cut,  too  much 
moisture  in  grain,  insurance  cost  high,  machine  hard  to  house,  cutting  season  too 
short,  machine  not  suited  to  rough  ground,  wheat  graded  off,  bleaching,  and  visi- 
tors. 


.  ,  .  ■  -i 


¥•137 

Space  does  not  permit  a  discussion  of  all  these  advantages  and  disadvantages. 
While  some  of  them  are  doubtless  incident  to  the  operation  of  a  new  machine,  or  to 
the  character  of  the  season,  others  represent  factors  influencing  the  place  the 
combine  will  eventually  hold  in  the  Corn  Belt. 

Variations  in  the  managing  ability  of  different  men  were  reflected  in  the 
results  secured  from  their  machines.  Reasonable  acre  costs  depend  both  upon 
mechanical  ability  to  operate  the  machine  efficiently  and  the  distribution  of  the 
heavy  fixed  overhead  over  a  considerable  acreage.   Several  men,  although  their 
machines  were  secured  at  the  beginning  of  the  season,  used  them  on  only  one  or  two 
crops,  or  on  a  small  total  acreage  of  all  crops,  and  consequently  incurred  high 
costs  for  each  acre  cut.   In  a  number  of  instances  grain  was  harvested  where  the 
value  of  the  low  yields  secured  was  not  sufficient  to  pay  the  cost  of  harvesting. 

Should  a  man  increase  the  proportion  of  crops  to  be  harvested  with  the  com- 
bine"? If  simply  from  the  standpoint  of  having  a  larger  acreage  to  harvest  and  thus 
to  distribute  the  cost  of  the  machine  over  a  larger  acreage,  the  plan  may  be  ill 
advised,  since  it  may  run  counter  to  a  profitable  organization  of  the  farm.   If,  on 
the  other  hand,  a  man  seeks  to  replace  a  low-profit  crop  with  one  which  yields  a 
larger  profit,  the  move  is  in  the  right  direction  and  the  combine  may  help  to  ac- 
complish this  purpose. 

Since  the  combine  has  been  used  only  a  short  time  in  the  Corn  Belt,  it  is 
planned  to  continue  this  study  in  1928  to  secure  additional  data. 


Printed  in  furtherance  of  the  Agricultural 
Extension  Act  approved  by  Congress  May  8,  19lU 
H.  '7.  Mumford,  Director 


;: 


■..--. 


y*.  13a 


MIRY  ENTERPRISE  COST   STUDY 

There  were  57  farmers  in  DuPage ,    Cook,   Lake,   Kane,   McHenry  and  Will 
counties  that  "belonged  to   Dairy  Herd  Improvement  Associations  and  who  kept   spe- 
cial records  on  their  dairy  herds  in  addition  to   the  financial  record  on  the 
entire  farm  and  the  Dairy  Herd  Improvement  record.      These  three  records  form 
the  basis  of  the   dairy  enterprise  cost   study.      These  farms  are  located  in  the 
Chicago  whole  milk  section  and  are  primarily  dairy  farms,   having  an  average  of 
nearly  20  milk  cows  per  farm  and  selling  over  $3,600  worth  of  dairy  products. 

The  following  table   showing  the  costs  per  cow  on  the  different  farms 
indicates  that  there  is  a  very  wide  range  in  some  items.      The  total  costs  per 
cow  varied  from  $116  on  one  farm  to   $254  on  another,    or  119$  variation.      Most 
of  the  difference   in  cost   is  usually  found  in  the  feed  bill,    the  depreciation 
per  cow,    or  the  man  labor  charge.      These  three  items  of  cost  constitute  82$  of 
the  total  cost   on  the  average.      The  feed  cost  per  cow  varied  $35  on  two  farms 
with  practically  the  same  production  per  cow  and  disregarding  production  there 
is  a  variation  of  nearly  $95.00.      The  man  labor  charge  for  the  year  ranged  all 
the  way  from  $20.04  to  $64.94  per  cow,   while  the  extreme  variation  in  depre- 
ciation per  cow  on  these  farms  was     slightly  over  $50.00. 

The  average  production  per  cow  for  all   farms  was  8,155  pounds  of  milk 
and  288  pounds  of  butterfat.      The  total  cost  averaged  $177.03  and  the  total 
income  $213.51  leaving  a  profit  of  $36.48  per  cow  for  the  year.      Of  the  $177.03 
total  cost,    $95.61  was  feed  cost,    $36.61  man  labor  charge,    and  $12.91  deprecia- 
tion,   leaving  $31.90  for  such  items  as  interest   on  investment  in  cows,  use  of 
buildings  and  equipment,   veterinary  and  medicine,   association  dues,   and  a  share 
of  the  general  overhead  expenses. 

Milking  machines  were  used  on  32  of  these  57  farms.      The  man  labor 
and  equipment   expense  was  averaged  on  those  farms  using  milking  machines  and 
on  those  not  using  them  to   see  what   effect   they  had  upon  the  cost.      The  32 
farms  using  milking  machines  averaged  21.7  cows  per  farm  with  a  man  labor  cost 
of  $33.94  and  equipment  charge  of  $3.95  per  cow.      The  25  farms  without  milking 
machines  had  only  16.6  cows  per  farm  with  an  average  man  labor  charge  of  $41.03 
and  equipment  cost  of  98  cents  per  cow.      The  farmers  with  milking  machines  spent 
136  hours  caring  for  each  cow  during  the  year  and  those  without   spent   164  hours 
on  each  cow  on  the  average.      It  cannot  be   said  that  all  of  the  lower  cost  on 
the  farms  using  milking  machines  was     due  to   their  use,   because  those  herds 
averaged  5  cows  more  per  farm  than  the  other  herds.      Herds  of  20  cows  or  more 
should  be  handled  with  a  lower  man  labor  and  equipment  charge  per  cow  than  the 
smaller  herds.      From  a  summary  of  a  large  number  of  herds  it  was  found  that   162 
hours  of  man  labor  per  year  were  required  per  cow  on  herds  of  10  or  less  and 
143  hours  on  herds  of  20  cows  or  more.      This  difference  of  19  hours  in  amount 
of  labor  required  per  cow  in  small  and  large  herds  would  help  to  account  for 
the  difference  in  cost  between  herds  using  milking  machines  and  those  not  using 
milking  machines,   which  were   smaller  in  size. 


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?1«  1^5 

COSTS  OF  PRODUCING  100  POUNDS  OF  MILK 

The  cost  of  producing  100  pounds  of  milk  varied  from  $1.54  on  farm 
number  37  to  $3.28  on  farm  number  11,  while  the  average  of  the  57  farms  was 
$2.17.   (See  Table  4).   The  first  farm  had  a  high  production  per  cow  and  since 
all  items  of  cost  were  reasonable,  the  cost  per  100  pounds  of  milk  produced 
was  low.   This  farm  had  a  low  feed  cost,  a  low  man  labor  charge,  and  the  herd 
increased  in  value,  while  most  herds  showed  a  depreciation.   These  three  items 
of  cost  made  up  82  percent  of  the  total  cost  on  all  farms  and  when  these  items 
of  cost  are  kept  down  a  low  total  cost  is  practically  assured. 

A  study  of  Table  4  shows  that  frequently  low  costs  per  cow  are  secured 
but  the  cost  of  producing  100  pounds  of  milk  is  high  because  of  the  relatively 
low  production  per  cow.   Since  the  main  interest  is  in  low  cost  of  producing 
milk,  the  data  in  Table  4  are  arranged  according  to  the  cost  of  producing  100 
pounds  of  milk,  with  the  data  from  farms  of  low  cost  given  first  place. 

A  stud;/  of  the  various  items  of  cost  on  the  different  farms  shows  wide 
variations.   For  example,  the  feed  cost  of  each  100  pounds  of  milk  produced 
ranged  from  90  cents  to  $1.68,  the  man  labor  charge  varied  from  22  cents  to  72 
cents,  and  there  was  a  variation  of  55  cents  in  depreciation.   There  are  varia- 
tions in  the  other  costs,  but  they  are  not  as  large  and  they  are  not  as  nearly 
under  the  control  of  the  dairyman  as  the  three  just  mentioned. 

Many  different  rations  were  fed  on  the  various  farms.   Some  dairymen 
fed  a  large  amount  of  one  feed  while  other  dairymen  fed  very  little  of  that 
particular  feed  and  a  large  quantity  of  some  other  feed.   There  is  a  great  dif- 
ference in  the  amount  of  feed  required  for  each  100  pounds  of  milk  produced  on 
the  various  farms,  due  either  to  better  feeding  practices  or  more  efficient 
cows  as  shown  in  Table  4. 

The  average  feed  cost  of  each  100  pounds  of  milk  produced  was  higher 
in  1927  than  in  1926  even  though  the  milk  production  per  cow  was  increased  from 
7,889  pounds  to  8,155  pounds.   There  was  less  of  each  kind  of  feed  fed  except 
silage,  so  it  can  be  said  that  the  higher  feed  cost  was  due  to  higher  feed 
prices  and  not  inefficient  feeding.   In  1927  the  depreciation  on  cows  was  six 
cents  lower  for  each  100  pounds  of  milk  produced.   This  was  no  doubt  due  large- 
ly to  initial  testing  for  tuberculosis  in  1926  and  only  retesting  in  1927;  con- 
sequently the  loss  in  value  due  to  tubercular  cattle  was  much  heavier  in  1926. 
Most  of  the  other  costs  remained  about  the  same  both  years.   The  price  received 
for  milk  was  about  13  cents  per  hundred  less  than  in  1926  and  this  coupled  with 
the  higher  cost  reduced  the  average  net  profit  to  45  cents  per  100  pounds  of 
milk. 

It  should  be  kept  in  mind  that  these  dairymen  probably  have  a  lower 
cost  and  a  higher  profit  than  the  average  because  they  are  twice  selected. 
That  is,  these  results  were  obtained  from  farmers  that  belonged  to  Dairy  Herd 
Improvement  Associations  and  only  those  who  were  interested  in  keeping  a  finan- 
cial record  for  the  entire  farm  were  selected  from  the  association  members. 


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#•  153 


SUMMARY  OF  RESULTS 


In  Tables  5  and  5a  and  figure  1  following,  the  farms  have  been  grouped 
on  the  "basis  of  production  per  cow  to  study  the  effect  of  high  and  low  produc- 
tion upon  costs,  income,  profit,  and  various  other  items.   These  tables  might 
"be  called  a  "summing  up"  of  the  whole  study,  showing  the  trend  in  the  different 
factors  as  production  is  increased. 

There  is  a  difference  of  over  150  pounds  of  "butt erf at  and  over  4,000 
pounds  of  milk  per  cow  "between  the  high  and  low  producing  groups  in  Table  5. 
The  feed  cost  per  cow  is  almost  $30  higher  and  the  total  cost  over  $50  higher 
per  cow  in  the  high  producing  group  than  in  the  lower,  "but  the  income  is  over 
$95  higher;  consequently  there  was  a  profit  of  $65  per  cow  in  that  group  and 
only  $21  in  the  low  group.   It  seems  that  the  depreciation  per  cow  tends  to  "be 
more  on  those  of  high  production,  even  though  the  depreciation  is  much  lower  on 
the  highest  producing  group  than  some  of  the  other  groups. 

In  Table  5a  where  the  farms  have  been  grouped  according  to  milk  produc- 
tion we  see  a  close  relationship  existing  between  the  cost  per  100  pounds  and 
the  production  per  cow.   The  feed  cost  per  100  pounds  of  nilk  is  26  cents  lower 
in  the  group  of  high  producing  cows  than  in  the  low  producing  group.   In  the 
total  cost  per  100  pounds  of  milk  produced  there  is  51  cents  difference  in  the 
two  groups.   TRhile  the  feed  cost  per  cow  is  $32.00  mere  in  the  high  producing 
group  and  other  expenses  $24.00  more  the  highest  producing  cows  produced  100 
pounds  of  milk  much  cheaper  than  those  of  any  other  group. 

There  seems  to  be  a  marked  tendency  for  the  farms  with  high  producing 
cows  to  earn  a  higher  percent  of  interest  on  the  entire  farm  investment  than 
those  with  lower  producing  cows.   This  is  to  be  expected  because  a  man  who  is 
a  good  dairyman  would  probably  be  a  good  farmer  in  many  other  respects. 


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fit.  155 


Dollars 
per  cow 

$  300 


250 


200 


150 


100 


50 


0 


-Feed- 


_jfe% — Pjjnf  it 


Cost,^'-- 


Pounds  225 
3utterfat 


250 


275 


300 


325 


350 


375 


Hoo 


Figure  1. -Relation  of  Production  per  Cow  to  Cost,  Income  and  Profit. 

In  Figure  1  we  have  plotted  the  cost,  income,  and  profit  of  the  five 

groups  of  farms  grouped  according  to  their  "butt erf at  production  per  cow.  This 

may  show  the  tendency  in  each  of  the  items  more  clearly  than  the  foregoing 
tables. 


- 


